INFINX SERVICES PRIVATE LIMITED v. THE UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
INFINX SERVICES PRIVATE LIMITED
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No.11996 of 2025 dated 16.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Rule Number : Rule 92
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – Unutilised ITC on zero-rated exports without IGST payment – SCN rejecting claim citing missing FIRC/e-BRC correlation/export invoices – 7-day reply timeline vs mandatory 15 days u/s 92(3) CGST Rules – Personal hearing denied despite heavy rains request – Ex-parte rejection order – Held: SCN & order quashed – Fresh SCN within 2 week, de novo hearing within 2 weeks, speaking order within 3 months.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate, with Mihir Deshmukh & Shamik Gupta i/by Shardul Amarchand & Mangaldas & Co.
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