26-WP-584-2023 1 3 Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.584 OF 2023 M/s. Twenty First Century Iron and Steels Limited, 33, A/1, 35-1/A, Ground Floor, Dhargal Village, Opp. RTO Naka, Pernem, North Goa, Goa 403 513. (Represented through its authorized signatory Mr Sai Kiran Mulvi, Indian National, aged 32 years. ...Petitioner Versus 1. Deputy Commissioner of State Tax (Appeals), Office of the Commissioner of State Tax, 2nd Floor, Rajya Kar Bhavan, Altinho, Panaji-Goa. 2. State Tax Officer, Pernem Ward, Behind Bhagawati Temple, Mauswada, Pernem, Goa 403 512. …Respondents Mr. Rajiva Srivastava with Mr V.R. Madkaikar, Advocates for the Petitioner. Mr Deep Shirodkar, Additional Government Advocate for Respondent Nos.1 and 2. CORAM : BHARATI DANGRE & NIVEDITA P. MEHTA, JJ. DATE : 18th AUGUST 2025 ORAL JUDGMENT : 2025:BHC-GOA:1559-DB 26-WP-584-2023 2 3 1. 2. 3. 4. 5. 26-WP-584-2023 3 3 6. 7. NIVEDITA P. MEHTA, J. BHARATI DANGRE, J. Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 20/08/2025 14:29:20