1 908-4045-2026.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR WRIT PETITION NO. 4045/2026 Shri Girish Kumar Raval Vs. Union of India , Represented by the Secretary, Departmentof Revenue, Ministry of Finance and others Office Notes, Office Memoranda of Coram, Appearances, Court's orders or directions and Registrar's orders Court's or Judge's orders Mr. Bharat Raichandani, Adv. a/w Mr. Sarang Malode, Advocate for Petitioner Mrs. Ketki Jaltare Vaidya, Adv. for Respondent Nos.1, 3 and 4 Mr. N.R. Patil, AGP for Respondent No.2 CORAM: ANIL L. PANSARE, AND NIVEDITA P. MEHTA, JJ. DATED : 09.10.2026 1. The challenge is to the demand notice dated 25.09.2023. We are informed that the said notice has been quashed and set aside vide order dated 11.09.2026 in Writ Petition No. 3425/2026 (KC Overseas Education Private Limited Vs. The Joint Commissioner of CGST and Central Excise Audit Commissionerate, Nagpur and others) and other connected petitions in the petition filed by the company through the present petitioner / Director. 2. If that be so and since the said notice pertains to the petitioner as well in the capacity of Managing Director, we do not find it necessary to pass separate order quashing the said notice. 3. With the aforesaid clarification, the writ petition is disposed of. (NIVEDITA P. MEHTA, J.) (ANIL L. PANSARE, J.) MP Deshpande Signed by: Mr. M.P. Deshpande Designation: PA To Honourable Judge Date: 09/10/2026 17:42:40