RELIANCE TRANSPORT AND TRAVEL PVT. LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
RELIANCE TRANSPORT AND TRAVEL PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 4151 of 2022 dated 19.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – Service tax – Petitioner, air taxi operator entered lease agreements for aircrafts to provide services to RADAG – Petitioner deposited substantial amounts towards alleged service tax on operation or maintenance expenses and reverse charge on lease rentals – SCN issued demanding tax, interest, penalty – Writ petition quashed SCNs directing refund of investigation deposits with 12% interest – Respondent sanctioned partial refund relying on SCN figures, rejecting balance claiming inability to differentiate challans from self-assessed tax – No personal hearing – No reasoning on petitioner challan evidence – Held: Writ petition allowed – Order quashed to extent of short sanction – Petitioner to file fresh representation with details/challans within two weeks – Authority to grant personal hearing and pass reasoned order within six weeks.
Represented By:
Counsel for the Petitioner: Prakash D.Shah, Senior Advocate, with Mihir Mehta i/by PDS Legal
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