IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 8709 OF 2025 Navin Vishwanathan Prop. of M/s. Oriental Facility … Petitioner V/s.

State of Maharashtra and Ors. … Respondents _______________________________________

Mr. Sujit Sahoo a/w. Mr. Suresh Sharma a/w. Mr. Varun Sharma a/w. Mr. Zainab Barmwala a/w. Ms. Reetu Sharma for the Petitioner Ms. Shruti D. Vyas, Addl.G.P. a/w. Mr. Aditya R. Deolekar, AGP for Respondents -

State _______________________________________

CORAM : G.S. KULKARNI AND FARHAN P. DUBASH, JJ.

RESERVED ON : 26^th MARCH 2026 PRONOUNCED ON : 15th APRIL 2026 Judgment (Per Farhan Dubash, J.) :

1. Rule. Rule made returnable forthwith. Learned Additional Government Pleader waives service for the Respondents. By consent of parties, the Petition is taken up for final disposal at the stage of admission.

2. The present Petition under Articles 226 and 300A of the Constitution of India challenges a communication dated 21^st March 2025 issued by Respondent No. 2 under Section 79(1)(c) read with Section 93(1)(a) of the Central Goods and Services Tax Act, 2017 (“CGST Act”), whereby the Petitioner's bank account bearing no. 41485511814 maintained w