Thalia And Gami Enterprises Thru. Partner vs. Joint Commissioner CGST And C. Ex. Belapura And Ors
Held
The Court noted that the Designated Officer had already passed a Refund Order, granting the principal amount, and directed the refund along with statutory interest under Section 56 to be credited. Consequently, the Court held that the penalty proceedings under Section 74 could not proceed further and should be dropped, as there was no underlying tax liability.
Facts
The petitioner sought a refund of Rs. 15.95 Crores, which involved verification of documents by the tax authorities to check for unjust enrichment. Concurrently, penalty proceedings under Section 74 of the CGST Act were initiated against the petitioner.
Key Issues
Whether the petitioner was entitled to a refund and statutory interest, and whether penalty proceedings under Section 74 could continue once the underlying tax liability was settled and the refund granted.
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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