MARATHON ELECTRIC INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
MARATHON ELECTRIC INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 15242 of 2025 dated 16.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 56
Decision : Matter remanded back
Refund – Export of services – Petitioner providing IT software services to foreign company under service agreement on principal-to-principal basis – Claimed as export without tax payment after fulfilling conditions – Refund application rejected by proper officer and upheld by Appellate Authority without reasoned order addressing submissions – Held: Petition disposed – Order quashed & set aside – Matter remitted for de novo adjudication by Appellate Authority within three months after hearing parties.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w Suraj Ghadigaonkar & Y. Sharma i/b. UBR Legal Advocates
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