Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 78 OF 2025 Hikal Limited D si i g g n it e a d l l b y y 3^rd and 6^th Floor, The Great Eastern AMOL AMOL PREMNATH PREMNATH JADHAV Chamber, Sector – 11, Plot No. 28, CBD JADHAV Date:

2025.09.24

13:43:01 Belapur, Navi Mumbai – 400614. … Petitioner +0530 Versus

1. Union of India, through Ministry of Law & Justice, Branch Secretariat, Aaykar Bhavan, Annex Building, 2^nd Floor, New Marine Line, Mumbai – 400 020.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi – 110 001.

3. Office of the Commissioner, CGST and Central Excise, 1^st Floor, C.G.O., Complex, CBD Belapur, Navi Mumbai – 400 614.

4. Joint Commissioner (Adjudication)

1^st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614 5. The Assistant Commissioner CGST & C. Ex. Division – I Belapur Commissionerate 1^st Floor, C.G.O.

Complex, CBD Belapur Navi Mumbai – 400 614

6. The Superintendent … Respondents CGST & C. Ex. Range – V, Division – I, Belapur Commssionerate 1^st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614.

WITH WRIT PETITION NO. 465 OF 2021