MUKESH INCENSE ENTERPRISES PVT. LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
MUKESH INCENSE ENTERPRISES PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 3238 of 2022 dated 03.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Rule Number : Rule 90
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Rejection of refund – Petitioner challenged on ground of ultra vires nature of Rule 90(3) prescribing limitation period – Petitioner relied on M/s Darshan Processors (2024) establishing limitation period under Rule 90(3) runs from date of original application not from date of subsequent application after curing deficiencies – Held: Petition disposed – Orders set aside – Matter remanded to proper officer for fresh decision within three months with personal hearing opportunity and reasoned order – Challenge to validity of Rule 90(3) expressly kept open, ultra vires issue not examined in present petition.
Represented By:
Counsel for the Petitioner: Deepak Bapat a/w Sonali Bapat & Krupa Chavan
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member