22002255::BBHHCC--GGOOAA::22003355--DDBB 19 WP 2052, 2054 OF 2025 F.ODT Esha IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 2052 OF 2025 (F)

WITH WRIT PETITION NO. 2054 OF 2025 (F)

Computer Graphics Private Limited, having its office at Plot No. 1-6, Phase-1, Sancole Industrial Estate, Zuari Nagar, Goa – 403 726. … PETITIONER Versus

1. Union of India, Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001.

2. The Assistant Commissioner, office of the Assistant Commissioner of Central Goods & Service Tax, Division-IV, 4^th Floor, Blessing Pioneer Commercial Complex, Margao, Goa –

403 601.

3. The Additional Commissioner, office of the Commissioner of Central Excise & Service Tax, Audit-II, Pune Commissioner, No. 41/A, C Wing, Third Floor, Ice House, Pune – 411 001, Maharashtra.

4. The Commissioner, Central Goods and Services Tax (CGST), Goa Commissionerate, 1^st Floor, ‘C’ Wing, Kendriya Shanchivalay, EDC Complex, Patto Plaza, Panaji, Goa – 403 001.

… RESPONDENTS *******

Mr. Bharat Raichandani (through V.C.) with Mr. Vibhav R.

Amonkar and Mr. Raj Chodankar, Advocates for the Petitioner.

Ms. Asha Desai, Standing Counsel for the Respondents.

CORAM: