VALMET FLOW CONTROL PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
VALMET FLOW CONTROL PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 14685 of 2025 dated 22.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Decision : In favour of assessee
Refund – Tax on exports – Second refund application for overlooked invoice within prior period – Application rejected as not maintainable since prior refund for overlapping tax period sanctioned – Petitioner contended Section 54(1) CGST Act permits multiple applications within limitation sans bar – No embargo on successive claims for inadvertent omissions – Petitioner relied on Shree Renuka Sugars (2023 Taxo.online 681) permitting supplementary claim post arithmetical error – Circulars do not override statutory right – Held: Order quashed & set aside – Refund application restored for decision on merits – Opportunity of hearing granted
Represented By:
Counsel for the Petitioner: Ram Heda i/b Priyanka Shukla
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