Thalia And Gami Enterprises vs. Union Of INDIA Thr The Secretary Ministry Of Finance And Ors
Held
The Designated Officer passed a Refund order granting the refund after verifying all necessary documents, which the Court directed to be credited along with statutory interest. Consequently, finding no tax liability, the Court ordered the penalty proceedings under Section 74 to be dropped.
Facts
The petitioner sought a refund of Rs. 15.95 Crores and challenged penalty proceedings initiated under Section 74 of the CGST Act. The Court had previously directed verification of documents to ascertain if there was any unjust enrichment regarding the refund claim.
Key Issues
The key issues were the petitioner's entitlement to a GST refund without unjust enrichment and whether penalty proceedings under Section 74 could continue after the underlying tax liability was resolved by a refund order.
Sections Cited
Section 56, Section 74
AI-generated summary — verify with the full judgment below
1 of 6 16 - WP-1791-2026.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1791 OF 2026
Thalia And Gami Enterprises Thru. Partner Petitioner versus Joint Commissioner Cgst and C. Ex. Belapura And Ors Respondents WITH WRIT PETITION NO. 1262 OF 2025
Thalia And Gami Enterprises Petitioner versus Union Of India Thr The Secretary Ministry Of Finance and Ors Respondents WITH INTERIM APPLICATION NO. 5883 OF 2026 IN WRIT PETITION NO. 1262 OF 2025
Asst Commissioner Of CGST Petitioner versus Thalia And Gami Enterprises Respondent _______ Ms. Ritika Agarwal a/w Ms. Yaminee Verma, Advocates i/by M/s. Aceleg
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