DEVKINANDAN J. GUPTA METALS LLP v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
DEVKINANDAN J. GUPTA METALS LLP
v.
UNION OF INDIA & ORS.
WRIT PETITION No.1394 of 2025 dated 15.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Matter remanded back
Refund – Rejection of refund appeal on ground of additional evidence – Petitioner relied on Nirakar Ramchandra Pradhan Vs. Union of India & ors.(2023) restoring registration of supplier – Appellate authority erred in refusing to consider judgment as additional evidence – Fresh cancellation order to be considered – Held: Matter remanded – Petitioner allowed to rely on judgment dated 11.09.2023 – Respondents allowed to rely on subsequent proceedings – Appeal to be re-decided afresh .
Represented By:
Counsel for the Petitioner: Aarti Sathe a/w Aasavari Kadam
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