18-WP-236-2025 1 10 Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.236 OF 2025 M/s. HM Leisure, Through its authorised representative Mr Amit Ramesh Prasade ...PETITIONER Versus Assistant Commissioner of CGST, Div. – 1 & 2 Ors. …RESPONDENTS Mr V. Raghuraman, Senior Advocate with Mr Bhanu Murthy and Mr S. Savoikar, Advocates for the Petitioner. Ms Asha Desai, Senior Standing Counsel for the Respondents. CORAM : BHARATI DANGRE & NIVEDITA P. MEHTA, JJ. DATE : 28th JULY 2025 ORDER : 1. 18-WP-236-2025 2 10 2. 3. 4. 5. 18-WP-236-2025 3 10 6. 7. 8. 9. 18-WP-236-2025 4 10 10. 11. 12. 13. 14. 18-WP-236-2025 5 10 15. 16. 18-WP-236-2025 6 10 17. 18. 19. 1 (2004) 6 SCC 254 18-WP-236-2025 7 10 20. 21. 18-WP-236-2025 8 10 22. 23. 2 AIR 1961 SC 532 18-WP-236-2025 9 10 24. 18-WP-236-2025 10 10 25. 26. NIVEDITA P. MEHTA, J. BHARATI DANGRE, J. Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 29/07/2025 19:33:19