M/S. Kore Digital Ltd. v. Union Of India And ORS

4-WP 13958-24.DOC Digitally signed by PRAJAKTA SAGAR VARTAK Date:

2026.04.07 17:37:48 +0530 PRAJAKTA SAGAR VARTAK Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 13958 OF 2024 M/s. Kore Digital Ltd. & Ors.

...Petitioners

Vs Union of India & Ors.

...Respondents

_________ Mr. Gauraj Shah with Harjot Singh i/b. Ms. Savina Bangera for the Petitioners. Ms. Shruti Vyas, Addl. G. P. with Mr. Aditya Deolekar, AGP for State/ Respondent Nos.2 & 5.

Mr. Jitendra Mishra with Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey and Mr. Umesh Gupta for Respondent Nos.3 & 4. __________

CORAM:

G. S. KULKARNI & AARTI SATHE, JJ.

DATE:

1 APRIL 2026.

P.C.

1.

This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- "a) that this Hon'ble Court be pleased to issue a writ of Certiorari or any other writ, order or direction under Article 226 and Article 227 of the Constitution of India calling upon the records summons and proceedings pertaining to the impugned dated 4/7/2023 and 31/5/2024 issued by Respondent No. 3 and summons dated 24/9/2024 issued by Respondent No. 4 I.e. DGGI Gurugram Office and after examining the validity, legality and propriety thereof, the same be set aside and quashed.

b.

that this Hon'ble Court be pleased to issue a writ of Certiorari or any other writ, order or direction under Article 226 and Article 227 of the Constitution of India calling upon the records and proceedings pertaining to the UNDATED impugned summons having reference no.MA271024019621C issued by Respondent No. 5 and after examining the validity, legality and propriety thereof, the same be set aside and quashed.

c.

that this Hon'ble Court be pleased direct the Respondents to refund the amount of Rs. 1,47,77,466/- made under protest which was conducted by illegal search & inquiry by Respondent no. 3. 1 April 2026

4-WP 13958-24.DOC d.

that this Hon'ble Court be pleased direct the Respondents to refund the amount of Rs. 5,31,23,196/- made under protest, which was conducted by illegal search & inquiry by Respondent no. 5. e.

That this Hon'ble Court be pleased to initiate independent inquiry against the officers of Respondents." 2.

Considering the nature of the prayers, we are not inclined to entertain the petition. We are of the opinion that the petitioners may make an application for a refund, if they are so entitled. Let such an application be made within a period of two weeks from today. If so made, the same be decided by the designated official in accordance with law within a period of four weeks from the date of the said application.

3.

All contentions of the parties, both on facts and in law, are expressly kept open.

4.

The petition is disposed of in the aforesaid terms. No costs. (AARTI SATHE, J.) (G. S. KULKARNI, J.) 1 April 2026