POWER ENGINEERING (INDIA) PRIVATE LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Bharati Dangre, Justice & Nivedita P. Mehta, Justice
POWER ENGINEERING (INDIA) PRIVATE LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1718 of 2024(F) dated 07.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 74
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – IGST – Violation of Rule 96 (10) of CGST Rules – 100% Export Oriented Unit (EOU) – Whether benefit availed of notification no.78 & 79/2017 by Customs department dated 13.10.2017? – Petitioner contended procedure outlined in Section 73 of CGST Act not followed for recovery of demand – Notice not issued by proper officer and did not specify amount due – No opportunity to respond – Held: Writ petition allowed – Impugned order quashed & set aside – Validity & applicability of Rule 96 (10) of CGST Rules, 2017 is kept open without touching other issues – Liberty to revenue to follow procedure under Sections 73 & 74 of Act of 2017, to be initiated by issuance of show cause notice by affording opportunity to submit representation subject to adjudication by proper officer in accordance with law.
Represented By:
Counsel for the Petitioner: Bharat Raichandani along with Raj Chodankar, Advocates
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