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CNR No : HCBM010498612026

2026:BHC-AS:43662-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.14038 OF 2026 Roadway Solutions India Infra. Ltd. S.N-29, H.N-20, Near Kubex Society Near Shera School, Kondhwa, Pune Maharashtra – 411 048 … Petitioner Versus

1. The State of Maharashtra Through Government Pleader, High Court, Mumbai – 400 032

2. The Commissioner of State Tax, 8^th Floor, GST Bhavan Mazgaon, Mumbai – 400 010

3. The Assistant Commissioner of State Tax, INV-D-0114/031, Investigation-A, Cabin No.A-4, 2nd Floor, GST Bhavan, Mazgaon – 400 010 … Respondents WITH WRIT PETITION NO.14039 OF 2026 Roadway Solutions India Infra. Ltd. S.N-29, H.N-20, Near Kubex Society Near Shera School, Kondhwa, Pune Maharashtra – 411 048 … Petitioner Versus

1. The State of Maharashtra Through Government Pleader, High Court, Mumbai – 400 032

2. The Commissioner of State Tax, 8^th Floor, GST Bhavan Mazgaon, Mumbai – 400 010

3. The Assistant Commissioner of State Tax, INV-D-0114/031, Investigation-A, Cabin No.A-4, 2nd Floor, GST Bhavan, Mazgaon – 400 010 … Respondents WITH WRIT PETITION NO.14040 OF 2026 Roadway Solutions India Infra. Ltd. S.N-29, H.N-20, Near Kubex Society Near Shera School, Kondhwa, Pune Maharashtra – 411 048 … Petitioner Versus

1. The State of Maharashtra Through Government Pleader, High Court, Mumbai – 400 032

2. The Commissioner of State Tax, 8^th Floor, GST Bhavan Mazgaon, Mumbai – 400 010

3. The Assistant Commissioner of State Tax, INV-D-0114/031, Investigation-A, Cabin No.A-4, 2nd Floor, GST Bhavan, Mazgaon – 400 010 … Respondents ****

Mr. Darius Shroff, Senior Advocate a/w Adv. Parag Khandhar, Adv. Kiran Chavan, Adv. Tapan Radkar i/b. Cenex Legal LLP, for the petitioner.

Smt. Shruti D. Vyas, Addl.G.P. a/w Mr. A. R. Deolekar, AGP, for the respondent-State.

Mr. Rajan N. Badar, Officer, ACST, SGST present.

****

CORAM : M. S. KARNIK &

SANDESH D. PATIL, JJ.

DATE : 27^th OCTOBER 2026 JUDGMENT (PER M. S. KARNIK, J.) :

1. The present writ petitions involved common issues and hence were disposed of by a common judgment. The only difference is the recovery period viz. 2023-24/2026-27, 2024-

25/2026-27 and 2025-26/2026-27.

2. The petitioner has filed these writ petitions under Article 226 of the Constitution of India against Intimations of Recovery dated 4^th September 2026, 23^rd September 2026 and five Notices to various Banks dated 29^th September 2026 under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 (“the said Act”, for short), issued by respondent No.3, through which proceedings are initiated for recovery of interest.

3. The case of the petitioner is that the proceedings are initiated for recovery of interest although the entire amount of tax has already been deposited by the petitioner and the Appeal Order dated 13^th July 2026 of the First Appellate Authority, upholding such interest, has been challenged by the petitioner before the Goods and Services Tax Appellate Tribunal (“Tribunal”, for short), under Section 112 of the said Act.

4. The facts of the case in brief are that the petitioner is engaged in construction, maintenance and repairs of highways and internal roads, as per the contracts awarded by NHAI, MSRDC, PWD, etc. State GST Officers inspected the GSTR-3B Returns of the petitioner between 6^th January 2026 to 14^th January 2026 and alleged that there was some delay in depositing tax dues in respect of certain services/invoices and therefore, interest is payable for such delay.

5. Show Cause Notice dated 22^nd January 2026 was issued for recovery of interest under Section 50 of the said Act. The petitioner filed a reply to the said Show Cause Notice on 16^th March 2026. Through email dated 9^th April 2026, the petitioner requested the Adjudicating Authority to consider their reply before passing any order. The Adjudicating Authority passed the order dated 16^th April 2026 with summary (DRC-07) confirming the demand of interest. Aggrieved by the said