9-WP-610-2024 1 15 Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.610 OF 2024 Lupin Limited, Through its authorized representative, Shri Srinivas Rao Kalakuntla, Aged about 49 years, having office at B015-Phase 1A, Verna Industrial Estate, Verna IDC, Salcete, South Goa 403 722. ...Petitioner Versus 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, 55, North Block, New Delhi-110001. 2. Additional Commissioner (Appeals), 4th floor, GST Bhavan, Panaji, Goa 403 001. 3. Assistant Commissioner, CGST, Div-IV, Pioneer Blessing Buildings, 4th Floor, Opp. District Court, Margao-Goa 403 601. …Respondents Mr Jatin Arora with Mr H.D. Naik and Ms Preeta Gaykar, Advocate for the Petitioner. Mr Pravin Faldessai, Deputy Solicitor General of India for Respondent No.1. Ms Asha Desai, Central Government Standing Counsel for Respondent Nos.2 and 3. 2025:BHC-GOA:1458-DB 9-WP-610-2024 2 15 CORAM : BHARATI DANGRE & NIVEDITA P. MEHTA, JJ. DATE : 5th AUGUST 2025 ORAL JUDGMENT : 1. 2. 9-WP-610-2024 3 15 3. 4. 9-WP-610-2024 4 15 9-WP-610-2024 5 15 5. 6. 1 2024 (83) G.S.T.L. 190 (Del.) 2 2024 (86) G.S.T.L. 300 (Telangana) 9-WP-610-2024 6 15 7. 8. 9-WP-610-2024 7 15 9. 9-WP-610-2024 8 15 10. 9-WP-610-2024 9 15 11. 9-WP-610-2024 10 15 12. 9-WP-610-2024 11 15 13. 9-WP-610-2024 12 15 14. 9-WP-610-2024 13 15 9-WP-610-2024 14 15 15. 9-WP-610-2024 15 15 16. NIVEDITA P. MEHTA, J. BHARATI DANGRE, J. Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 08/08/2025 10:59:00