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VODAFONE IDEA LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA

Pet. Counsel

Darius Shroff

Rahul P. Jain

Alpha Chambers

Res. Counsel

Jitendra Mishra

Sangeeta Yadav

Rupesh Dubey

Petitioner / Applicant	VODAFONE IDEA LIMITED
Respondent	UNION OF INDIA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Feb 5, 2025
Order No.	WRIT PETITION (L)NO. 23733 OF 2024
Citation	2025(2) TAXREPLY 12362
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ORDER
P.C. 1. The Petitioners have challenged four orders passed by the 5th Respondent (Additional Commissioner [Appeals]-II) CGST & Central Excise, Mumbai dated 18th March, 2024 (Exhibit J1), 29th February, 2024 (Exhibit J2), 29th February, 2024 (Exhibit J3) and 1st March 2024 (Exhibit J4). The Petitioners have also made the Goods and Service Tax Network (GSTN) party Respondent and have challenged the portal designed by the GSTN as being defective inasmuch as it does not permit a 2nd refund claim for the same period and under the same category. 2. Mr. Shroff, the learned Senior Advocate appearing for the Petitioner submits that the impugned orders are contrary to earlier orders passed by the Appellate Authority itself, i.e., Joint Commissioner (Appeals – II) CGST & Central Excise, Mumbai dated 18th August 2021/ 14th September 2021 (Exhibit L) and 2nd January 2023 passed by the Joint Commissioner (Appeals-II), CGST & Central Excise, Mumbai, which have now become ....