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Bombay High Court Allows Writ Petition Challenging GST Assessment Order for Violation of Natural Justice. Show Cause Notice and Assessment Order Found to be Based on Different Grounds, Causing Prejudice to Assessee.

The Petitioner, West India Continental Oils Fats Pvt. Ltd., a company registered under the Companies Act, 2013, filed a writ petition under Article 22...

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Bombay High Court Allows Refund of IGST with Interest for Zero-Rated Export Supplies Under CGST and IGST Acts. Petitioner entitled to refund of IGST paid on export of goods along with interest from date of shipping bill till actual refund.

The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of J...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Rules on IGST Refund for Exported Goods Despite Higher Drawback Claim. Petitioner's Refund of IGST on Exported Goods Cannot Be Denied Based on Higher Rate of Drawback Claimed.

The Bombay High Court addressed a petition regarding the denial of an Integrated Goods and Services Tax (IGST) refund for exported goods. The petition...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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Gujarat High Court Allows Writ Petition on Expiry of E-Way Bill for Exported Goods, Holds Penalty Under Section 129(1)(a) of CGST Act Not Imposable. The Court directed refund of penalty amount of Rs. 18,00,140/- as the issue was covered by Marcowagon Retail Pvt Ltd vs. Union of India.

The petitioner, Balkrishna Industries Limited, filed a writ petition before the Gujarat High Court challenging orders dated 29.11.2025 and 02.12.2026 ...

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Exporter Entitled to Interest on Delayed IGST Refund Despite Red-Flagging. Red-Flagging Cannot Deny Timely Interest Under Section 56 of CGST Act.

Para 1-2: Rule Made Returnable Immediately:The court made the rule returnable immediately with consent from all parties. Relief Sought:The petitio...

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Gujarat High Court Quashes Department's Appeal Order in GST Refund Case Due to Lack of Speaking Order. Refund Sanction of Rs.8,83,232/- Restored as Appellate Authority Failed to Consider Documentary Evidence and Violated Principles of Natural Justice Under CGST Act, 2017.

The petitioner, M/s Acco Logistics and Forwarding, filed a refund application on 12.02.2024 which was sanctioned by the adjudicating authority on 21.0...