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Bombay High Court

DOSTI CORPORATION - VIHARversusCOMMISSIONER OF CGST AND CENTRAL EXCISE, MUMBAI SOUTH

Decided
Disposal
DISPOSED OFF

Holding

The writ petition is dismissed as there is nothing left for consideration after the earlier appeal was allowed and remitted to CESTAT.

Summary

The petition filed by Dosti Corporation‑Vihar sought relief against the Commissioner of CGST & Central Excise, Mumbai South. The Court noted that the same dispute had already been decided in Dosti Corporation‑Vihar v. Commissioner Service Tax‑1, Mumbai (Central Excise Appeal No.2 of 2025), where the appeal was allowed and the matter remitted to the CESTAT. Consequently, the Court held that no issue remained for adjudication in the present writ petition. Keeping the parties’ contentions open, the Court disposed of the petition as moot. The petition was therefore dismissed.

Issues considered

  • The petition is maintainable after the earlier appeal has been allowed and the matter remitted to CESTAT.

Subjects

  • writ petition
  • jurisdiction
  • remand
  • CESTAT
  • mootness

Judgment

          Digitally
          signed by
          RUPALI                                                   41-WP-3909-2026.doc
RUPALI    RAJESH
RAJESH    WAKODIKAR
WAKODIKAR Date:
          2026.08.27
          18:22:34
          +0530            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                              ORDINARY ORIGINAL CIVIL JURISDICTION
                                 WRIT PETITION NO. 3909 OF 2026


                  Dosti Corporation - Vihar                  ...Petitioner
                        Versus
                  The Commissioner of CGST &
                  Central Excise, Mumbai South               ...Respondent


                  Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani a/w Mr.
                  bhagrati Sahu i/b UBR Legal Advoctes for the Petitioner.

                  Mr. Ram Ochani a/w Ms. Niyati Mankad a/w Ms. Priyanka Sinigh for
                  the Respondent.

                                           CORAM : M. S. KARNIK &
                                                   SANDESH D. PATIL JJ.
                                          DATE : 24th AUGUST, 2026



                  P.C. :


                  1.           Since the order in Dosti Corporation Vihar v/s The

                  Commissioner Service Tax-1, Mumbai in Central Excise Appeal No.2

                  of 2025 is passed by this Court on 10th September, 2025 and since

                  the appeal has been allowed and the matter has been remitted back

                  to the Customs, Excise & Service Tax Appellate Tribunal (CESTAT),

   Wakodikar                                                                       1/2
                                                                 41-WP-3909-2026.doc


            nothing survives for further consideration in the present petition.



            2.         Keeping all contentions of the parties open, petition is

            disposed of.




            (SANDESH D. PATIL, J.)                          (M. S. KARNIK, J.)




Wakodikar                                                                         2/2


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