CHEC-TPL LINE 4 JOINT VENTURE C/O TATA PROJECTS LIMITED v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
CHEC-TPL LINE 4 JOINT VENTURE C/O TATA PROJECTS LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 2583 of 2025 dated 23.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Notification No.14/2022 dated 05.07.2022 & Circular No.181/13/2022-GST dated 10.11.2022
Decision : In favour of assessee
Rejection of refund – Inverted tax structure – Accumulated ITC – Original Authority rejected claims and Appellate Authority upheld rejections without applying amended formula from Notification amending Rule 89(5) and related GST Council recommendations – Petitioner relied on High Court decisions holding amendment clarificatory and retrospectively applicable to refund/rectification applications within statutory period, which attained finality – Court found appellate order non speaking and contrary to settled law – Held: Orders quashed – Petitioner entitled to refund under Section 54(3) using amended Rule 89(5).
Represented By:
Counsel for the Petitioner: Prasad Paranjape with Kevin Gogri, Dhruvi Shah i/by Lumiere Law Partners
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