M/s POOJA ENGINEERING CO. v. THE STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
M/s POOJA ENGINEERING CO.
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 2927 of 2024 dated 13.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 55
Decision : In favour of assessee
Refund – Limitation under Section 54 of CGST Act – Petitioner relied on CBIC notification excluding period from 01.03.2020 to 28.02.2022 for computing limitation contending claims within time – Respondent conceded to remand. Held: Writ petition disposed – Order quashed and set aside – Refund application restored for decision on merits without raising issue of limitation.
Represented By:
Counsel for the Petitioner: Rahul C. Thakar i/b Adv. C.B. Thakar
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