CHEC TPL LINE 4 JOINT VENTURE vs UNION OF INDIA AND ORS Advocate - S V BHARUCHA, ,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA — WP/2583/2025

Case under Central Goods and Service Tax Act Section NA. Disposed: Contested--Disposed Off on 23rd April 2026.

Case disposed

CNR: HCBM010072442025

Filing Number

WP/4381/2025

Filing Date

05-Feb-2025

Registration No

WP/2583/2025

Registration Date

21-Feb-2025

Judge

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Coram

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

PROFESSIONAL TAX ( 11 )

Judicial Branch

Civil

Decision Date

23-Apr-2026

Nature of Disposal

Contested--Disposed Off

Last updated 24-May-2026

Acts & Sections

Central Goods and Service Tax Act Section NA

Petitioner(s)

  1. 1.CHEC TPL LINE 4 JOINT VENTURE

    Adv. LUMIERE LAW PARTNERS

Respondent(s)

  1. 1.UNION OF INDIA AND ORS Advocate - S V BHARUCHA, ,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA

  2. 2.THE JOINT COMMISSIONER CENTRAL TAX(RAIGAD APPEALS)

  3. 3.THE ASSISTANT COMMISSIONER OF CGST AND C.EX

  4. 4.THE COMMISSIONER OF CGST AND C.EX

Case History

  1. Case disposedDisposed

  2. 27-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  3. 23-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  4. 23-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    Summary The Bombay High Court quashed the GST refund rejection orders and held that CHEC-TPL Joint Venture is entitled to a refund of accumulated input tax credit (approximately Rs. 12.16 crore) due to inverted GST duty structure. The court ruled that Notification No. 14/2022 (amending Rule 89(5) of CGST Rules) applies retrospectively to refund applications filed before July 5, 2022, as it was clarificatory and curative in nature, following the Supreme Court's decision and Gujarat High Court precedent in *Ascent Meditech Ltd. v. Union of India*. This case analysis is maintained by casestatus.in based on publicly available court records.

  5. 23-Apr-2026

    High On Board (Hob)

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  6. 15-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  7. 12-Mar-2026

    For Circulation

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  8. 05-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  9. 05-Mar-2026

    First hearing

    Initial hearing scheduled

  10. 05-Feb-2025

    Case filed

    Registration No. WP/2583/2025

casestatus.in Summary

Summary The Bombay High Court quashed the GST refund rejection orders and held that CHEC-TPL Joint Venture is entitled to a refund of accumulated input tax credit (approximately Rs. 12.16 crore) due to inverted GST duty structure. The court ruled that Notification No. 14/2022 (amending Rule 89(5) of CGST Rules) applies retrospectively to refund applications filed before July 5, 2022, as it was clarificatory and curative in nature, following the Supreme Court's decision and Gujarat High Court precedent in *Ascent Meditech Ltd. v. Union of India*. This case analysis is maintained by casestatus.in based on publicly available court records.

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