VODAFONE IDEA LIMITED v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
VODAFONE IDEA LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 23733 of 2024 dated 05.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Refund – Whether GST portal permit 2nd refund claim for same period and under same category? -Favourable orders of adjudicating authority covers all issues – no e-BRC had been filed- bank statement valid proof or not – payment received in foreign currency is not within refund period – HELD: Petition disposed – Authority directed to pass appropriate orders in accordance with law following principle of judicial discipline, within a period of 2 months from receipt of this order and after following principles of natural justice – Petitioner to file refund under category “Others” if not permitted to claim under category “Export of Services” on portal.
Represented by:
Counsel for the Petitioner: Darius Shroff, Sr. Advocate with Rahul P. Jain, Advocate i/b. Alpha Chambers
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