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.
CNR: HCBM010072442025
Filing Number
WP/4381/2025
Filing Date
05-02-2025
Registration No
WP/2583/2025
Registration Date
21-02-2025
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
23rd April 2026
Nature of Disposal
Contested--Disposed Off
Acts & Sections
Petitioner(s)
CHEC TPL LINE 4 JOINT VENTURE
Adv. LUMIERE LAW PARTNERS
Respondent(s)
UNION OF INDIA AND ORS Advocate - S V BHARUCHA, ,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA,S V BHARUCHA
THE JOINT COMMISSIONER CENTRAL TAX(RAIGAD APPEALS)
THE ASSISTANT COMMISSIONER OF CGST AND C.EX
THE COMMISSIONER OF CGST AND C.EX
Hearing History
Judge: HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE
FOR CIRCULATION
HIGH ON BOARD (HOB)
FOR CIRCULATION
| Date | Purpose |
|---|---|
| 05-03-2026 | FOR CIRCULATION |
| 23-04-2026 | HIGH ON BOARD (HOB) |
| 12-03-2026 | FOR CIRCULATION |
Orders
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.
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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