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ADISAN LABORATORIES PVT. LTD. & OTHER vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR AND GAURI GODSE, JJ.
Pet. Counsel
Makrand Joshi
Res. Counsel
Karan Adik
Ram Ochani

Petitioner / Applicant

ADISAN LABORATORIES PVT. LTD. & OTHER
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 21, 2022
Order No.

WRIT PETITION NO. 7476 OF 2022

Citation

2022(11) TAXREPLY 6646
Original Order
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ORDER

ORAL JUDGMENT (Per: Nitin Jamdar, J.) Rule. Rule made returnable forthwith. The Respondents waive service. Taken up for disposal. 2. The Petitioners have challenged the order passed by the Assistant Commissioner, Central Tax, Pune -1 Commissionerate, Pune dated 31 May 2022 rejecting the claim of the Petitioners for refund due to account of Input Tax Credit accumulated due to inverted duty structure. 3. Petitioner no.1 is a private limited company. Petitioner no.2 is shareholder and managing director of the Petitioner No.1, Respondent no.2 is the Commissioner of Central Goods and Services Tax, Pune and Respondent No.3 is the Assistant Commissioner of Central Goods and Services Tax, Pune. 4. On 30 March 2022, the Petitioners filed a claim for refund. The Petitioners had claimed refund to the tune of Rs. 14,90,629/- for the period from April 2019 to March 2020 for the Input Tax Credit. The Petitioners received an email from the Respondents on 4 March 2022 that a notice ....

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