PRITHVI EXPORTS v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
PRITHVI EXPORTS
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 3013 of 2022 WITH WRIT PETITION No. 3029 of 2022 dated 30.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Refund of unutilized ITC – Refund rejected as time-barred – Petitioner contended limitation stood extended in view of Re: Cognizance for Extension of Limitation – Respondents argued extension applied only to judicial and quasi-judicial proceedings, not refund claims – As per decision in Saiher Supply Chain Consulting Pvt. Ltd. (2022) extension of limitation equally applies to refund applications where last date for filing within 15.03.2020 to 02.10.2021 – Held: Orders quashed – Refund applications restored for fresh adjudication treating them within limitation to decide claims within three months.
Represented By:
Counsel for the Petitioner: Deepak Bapat, a/w. Sonali Bapat
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