Anand Are Limited v. Assistant Commissioner Cgst And Central Excise And ORS

23-WP-11648-25.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION SAYALI DEEPAK UPASANI WRIT PETITION NO. 11648 OF 2025 SAYALI DEEPAK UPASANI Date: 2025.09.24 17:30:46 +0530 Anand Arc Limited

...Petitioner

Versus

Assistant Commissioner CGST and Central Excise and Ors

...Respondents

______________________________________________________ Mr Dharan V. Gandhi with Ms. Vinita Nara, for Petitioner. Ms. Sangeeta Yadav i/b Mr. Karan Adik, for Respondent. Ms. V. R. Raje, AGP, for State.

______________________________________________________

CORAM:

M.S. Sonak & Advait M. Sethna, JJ.

DATED:

23 September 2025 PC:- 1.

Mr. Gandhi, learned Counsel for the Petitioner submits that the issue raised in this Petition is fairly covered by the decision of this Court in the case of Hikal Limited Vs Union Of India & Ors1 decided on 11 September 2025. This position is not disputed by Ms. Yadav, learned Counsel for the Respondents.

1 2025 (34) Centax 249 (Bom)

23-WP-11648-25.DOCX 2.

Accordingly, by adopting the reasoning in the said decision, we dispose of this Petition by quashing the impugned show cause notice dated 15 May 2025. 3.

No costs.

(Advait M. Sethna, J) (M.S. Sonak, J)