ADJ UTILITY APPS PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
ADJ UTILITY APPS PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No.14149 of 2024 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 37 & 168A & Section 16
Decision : In favour of assessee
Rectification in return – Excess IGST paid on zero-rated supply adjusted against ineligible ITC – Rectification in GSTR-1 beyond prescribed due date – Adjudicating authority denied adjustment holding rectification time-barred under Section 37(3) of CGST Act – Petitioner contended bona fide error causing no revenue loss relying on Star Engineers(I) Pvt. Ltd. (2023) – Appeal remedy available – Held: Writ petition disposed – Petitioner to file appeal within six weeks – Appellate authority to grant personal hearing and adjudicate on merits including challenge to Notifications dated 28.12.2023 & 16.01.2024 – Limitation objection not to be raised.
Represented By:
Counsel for the Petitioner: Arun Jain i/b. Kartik Vig
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