2026:BHC-OS:327-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 942 OF 2025 IN CENTRAL EXCISE APPEAL (L)NO.6812 OF 2025 Sarku Engineering Services SDN BHD ..Applicant/Appellant Versus Commissioner of Central Goods and Services Tax, Navi Mumbai .. Respondent Mr. Dhananjay Sethuraj, with Parv Baxi i/b Sriram Sridharan, Advocates for the Applicant/Appellant.

Ms. Maya Mujumdar (through VC), Advocates for the Respondent.

CORAM: B. P. COLABAWALLA &

Digitaly signed A TU N S JA H L A I R b T A y U S W S A H N A A J L A R E LI ASWALED 20 a 2 te 6 : .01.08 FIRDOSH P. POONIWALLA, JJ.

14:07:16 +0530 DATE: JANUARY 7, 2026 P. C.

1. The learned advocate appearing on behalf of the Applicant/Appellant tended a draft amendment to substitute the correct Authority as the 1^st Respondent in the above Appeal as well as in the above Application.

2. Since this is a formal amendment, the draft tendered to the Court is taken on record and marked “X” for identification. The Applicant/Appellant is permitted to carry out the amendment as per the draft handed in not only in the above Interim Application but also in the above Appeal. The amendment shall be carr