K LINE INDIA PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
K LINE INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 36200 of 2023 WITH WRIT PETITION No. 4454 of 2024 WITH WRIT PETITION No. 4467 of 2024 WITH WRIT PETITION No. 4804 of 2024 WITH WRIT PETITION No. 4911 of 2024 WITH WRIT PETITION No. 5111 of 2024 WITH WRIT PETITION No. 3440 of 2025 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 92
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund rejection order without deficiency memo/hearing violating Rule 92 CGST Rules – Appeal rejected as time-barred u/s 107 (39 months delay) – Subsequent refund application entertained with deficiency memo issued – Order not uploaded on GST portal – COVID limitation extension applied – Held: Petitions disposed – Refund application (with deficiency memo) to be decided afresh within 6 weeks per Rules 90/92 – Prior rejection order non est; all contentions open.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w. Suraj Ghadigaonkar
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