3-WP-12361-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12361 OF 2026 Canvas Shoe Co. (Goa) Pvt. Ltd. .. Petitioner Versus Union of India and Ors. .. Respondents Adv. Krishna Pratap Singh, i/b EJ Law LLP, for the Petitioner. Adv. Akhileshwar Sharma, for the Respondent-Revenue. CORAM: B. P. COLABAWALLA & FARHAN P. DUBASH, JJ. DATE: SEPTEMBER 29, 2026 P. C. 1. The above Writ Petition is filed seeking a writ of mandamus to the Respondents for correction/amendment of the existing Permanent Account Number (for short “PAN”) of the Petitioner in the manner that the 4th character of the PAN, which is "F", is to be replaced with the letter "C", and all existing data along with the business loss as reflected in the Income- tax Return is to be carried forward to the corrected PAN data. 2. This relief is sought on the basis that in the PAN the 4th character depicts the status of the Assessee. “F” depicts the status as "Firm", SEPTEMBER 29, 2026 Darshan Patil 2026:BHC-AS:39809-DB 3-WP-12361-2026.doc “P” depicts the status as “Individual” and “C” depicts the status as “Company”. Despite the Petitioner being a Company, the 4th character in the PAN of the Petitioner is reflected as “F” instead of “C”. It is on this basis that a correction is sought in the PAN of the Petitioner. 3. Mr. Sharma, the learned Counsel appearing on behalf of the Revenue, pointed out that the Jurisdictional Assessing Officer of the Petitioner is situated in Goa and hence the present Petition ought to be filed in the High Court of Bombay at Goa. 4. The learned Advocate appearing on behalf of the Petitioner stated that originally the Petitioner had its registered office in Goa, but in 2021 the same was shifted to Mumbai. However, the Petitioner is still being assessed by the Jurisdictional Assessing Officer in Goa. 5. Considering these circumstances, we are of the view that the Petitioner is at liberty to approach the High Court of Bombay at Goa for seeking the reliefs sought in the present Petition. Rather than transferring this Writ Petition to the High Court of Bombay at Goa, which would take some time, we are of the view that the Petitioner can be allowed to withdraw SEPTEMBER 29, 2026 Darshan Patil 3-WP-12361-2026.doc the above Writ Petition with liberty to file it afresh before the High Court of Bombay at Goa. 6. In these circumstances, the above Writ Petition is disposed of as withdrawn with liberty to the Petitioner to approach the High Court of Bombay at Goa to seek the same reliefs that are sought in the above Writ Petition. No order as to costs. 7. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FARHAN P. DUBASH, J.] [B. P. COLABAWALLA, J.] SEPTEMBER 29, 2026 Darshan Patil Signed by: Darshan Patil Designation: PA To Honourable Judge Date: 30/09/2026 15:42:43