APOLLO INDIA SERVICES LLP v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
APOLLO INDIA SERVICES LLP
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 5268 of 2024 WITH WRIT PETITION No. 467 of 2026 WITH WRIT PETITION No. 4423 of 2025 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & Section 16
Decision : Matter remanded back
Refund – Export of services – Application filed with complete documents including export invoices, FIRC, service agreement, GSTR returns – Provisional 90% refund sanctioned – SCN issued for non-submission of documents and non-fulfillment of export conditions – Refund rejected without considering reply request – Appellate authority rejected appeal holding liaison services as intermediary supply to self, not export, without addressing submissions on distinct entity status or new intermediary finding – Order non-speaking & violating natural justice – Held: Writ petition disposed – Order quashed – Matter remanded for de novo consideration, reasoned order within three months.
Represented By:
Counsel for the Petitioner: Rohan Shah, Senior Advocate, with Prithviraj Choudhari, Mohammad Anajwala, Diva Devarsha, Kausarjahan Sayed, Aansh Desai i/by Pythagoras Legal
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