REFEX INDUSTRIES LIMITED v. STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
REFEX INDUSTRIES LIMITED
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) No. 10353 of 2026 dated 25.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 78 & 112
Decision : Interim
Demand – Stay of recovery – Premature debit of electronic credit ledger – Challenge to Notification dated 28.12.2023 issued under Section 168A of CGST Act – Appellate order passed confirming demand – Recovery proceedings initiated within twelve days – ECL debited reducing available credit to nil – Petitioner contended recovery barred under Section 78 as statutory period of three months for filing appeal not expired – Held: Writ petition disposed – Order stayed – Department to re-credit amount debited – Coercive measures including blocking of ledger and attachment stayed – Reply affidavit to be filed within four weeks.
Represented By:
Counsel for the Petitioner: V. Raghuraman Senior Advocate a/w. Raghvendra C.R. a/w. Sriraj G.Menon, Mr. Avesh Ganja, a/w. Sandesh Panchal i/b. Satyaki Law Associates
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