M/s HITACHI ENERGY INDIA LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
M/s HITACHI ENERGY INDIA LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 1824 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 3053 of 2024 dated 21.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund of accumulated ITC – Export of goods/services without payment of tax – Refund sanctioned by adjudicating authority – Appellate authority reversed refund on ground of non-production of BRCs and FIRCs – Petitioner contended all requisite documents including Statement-3 and BRCs uploaded along with refund application and re-submitted before appellate authority – Record of refund order showed verification and satisfaction by sanctioning authority of compliance with Rule 89(2)(c) of CGST Rules – Appellate authority failed to consider such verified documents and findings of refund order – Appellate authority conclusion contrary to record and refund sanctioned after due verification could not be reversed on erroneous assumption of non-filing of BRCs – Held: Petitions allowed – Appellate orders set aside – Refund orders restored.
Represented By:
Counsel for the Petitioner: Anand Nainawati
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