46-wp 1257-25.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1257 OF 2025 Unique Constructions … Petitioner Versus The Bharat Sanchar Nigam Ltd. & Ors. ... Respondents __________________________ Mr. V. H. Narvekar for the Petitioner. Ms. Shruty Vyas a/w. Mr. Ashutosh Misra for Respondent No.2. Mr. Himanshu Takke, AGP for the Respondent-State. Ms. Aishwarya V. (through VC) a/w. Ms. Dakshta Uppal for Ms. Sonam Chandwani i/b KS Legal & Associates for Respondent No.1. __________________________ CORAM : M. S. KARNIK AND SANDESH D. PATIL, JJ. DATED : 7 th SEPTEMBER, 2026. P.C. : 1. Heard learned counsel for the petitioner. 2. By this petition, the petitioner is seeking direction to respondent No.1 to forthwith consider and decide the representation dated 15th March, 2023 addressed by the petitioner to respondent No.1 requesting for making payment of the GST of Rs.46,13,782/- along with the penal interest amount of Rs.4,56,423/- together with an interest of 18% per annum. Amk 1/3 ARJUN MACHHINDRA KADAM Digitally signed by ARJUN MACHHINDRA KADAM Date: 2026.09.08 16:30:39 +0530 46-wp 1257-25.doc 3. It is the contention of the petitioner that respondent No.1 has purposely not paid the GST in order to avoid liability and is making the petitioner a scapegoat. 4. Prima-facie, we find that the decision relied upon by the petitioner in Introspective Detective Private Limited & Anr. Vs. General Manager, B.S.N.L., Gorakhpur & Ors. 2009 SCC OnLine All 2615 : (2010) 27 VST 321 would cover the petitioner’s case as well. However, before the Allahabad High Court, the BSNL had not disputed its liability to pay the service tax. 5. We find that the representation made by the petitioner is under consideration of respondent No.1 since 14th March, 2023. Though the BSNL is duly served, there is no appearance on behalf of the BSNL. 6. Learned counsel for respondent No.1 to file Affidavit-in- Reply. 7. Since the representation has been made with a request to make outstanding GST payment along with interest @ 18% per annum, we direct respondent No.1 to take a decision on such representation expeditiously and in any case within a period of six weeks from the date of communication of this Order. Amk 2/3 46-wp 1257-25.doc 8. Additional Affidavit, if any, be permitted along with copy of such representation within a period of one week. 9. The petition is disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Amk 3/3