CMP EURO TECHNOPLAST PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
CMP EURO TECHNOPLAST PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4616 of 2024 dated 01.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 103
Decision : Matter remanded back
Refund – Non constitution of tribunal – Appeal dismissed without considering all grounds raised – Petitioner raised multiple grounds including reliance on Advance Ruling Authority decision and several merits-based contentions – Commissioner (Appeals) addressed only ground relating to Advance Ruling Authority while completely ignoring other substantive grounds transcribed in order – Court observed non-consideration of multiple grounds raised by petitioner indicates non-application of mind and improper evaluation of appeal – Held: Writ petition allowed – Order set aside – Matter remanded for fresh decision considering all grounds – Direction to dispose appeal within three months .
Represented By:
Counsel for the Petitioner: Bharat Raichandani, through VC, with Dhanistha Kawale, i/b, UBR Legal
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