S.K. AGE EXPORTS v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
S.K. AGE EXPORTS
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) No. 2159 of 2025 WITH INTERIM APPLICATION (L) No. 3013 of 2025 dated 31.01.2025
Law : GST
Act Name : Maharashtra Goods & Services Tax Act, 2017
Relevant Section : Section 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Disposed off
Demand & Recovery – Provisional attachment – Petitioner has availed ITC and taken refund – Petitioner siphoned ITC from its group company under pretext of mixed supply by clubbing negligible quantity of auto parts with pharmaceuticals – Investigation reveals petitioner only exported pharmaceuticals and auto parts were sold back to group company – Show cause notice issued to pay tax and interest – Petitioner seeks refund of amount deposited – Petitioner seven bank accounts freezed – HELD: Writ petition disposed – Only HDFC account shall be unfrozen – SBI account shall be unfrozen only to extent of Rs. 70 Lacs – Other bank accounts remain frozen – No relief for refund.
Represented by:
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