Balkrishna Vasant Shirode vs. The Union Of Indi Thr The Revenue Secretary And Ors
Held
The Court noted the Petitioner's repeated attempts to secure a GST refund and the apparent lack of resolution from the assigned authorities. The 5th Respondent, a Central authority, stated that a fresh application by the Petitioner before October 16, 2025, would be considered. The Court directed the 5th Respondent to dispose of the Petitioner's application, if filed, on its merits and expeditiously, within four weeks of receipt. Any deficiencies must be immediately communicated to the Petitioner, granting them at least two weeks to rectify them. The Court also stipulated that if clarifications are needed, the 5th Respondent should provide an opportunity for a hearing. A reasoned decision must be communicated to the Petitioner within the specified timeline. The petition was disposed of on these terms.
Facts
The Petitioner, Balkrishna Vasant Shirode, applied for a refund of GST. The GST portal initially assigned the grievance to Central authorities. However, the Central authorities claimed no proper assignment, necessitating a second application by the Petitioner. This second application was also shown as assigned to Central authorities, yet the Petitioner's grievance remained unaddressed, prompting the filing of this writ petition. The time limit for applying for the refund was set to expire on October 16, 2025. The Petitioner sought redressal for a refund of GST on the cancellation of an agreement for the purchase of a flat.
Key Issues
1. Whether the Petitioner's grievance regarding the GST refund application has been properly assigned and addressed by the appropriate authorities, considering the Petitioner's repeated attempts to seek redressal through the portal and the subsequent inaction by the Central authorities. Petitioner's Contention: The Petitioner argued that despite multiple applications and the portal's assignment to Central authorities, their grievance concerning the GST refund remained unconsidered, forcing them to approach the High Court. The Petitioner reserved all rights and contentions raised in the petition. Revenue/State's Contention: The Respondent-State and Union of India, through their counsel, acknowledged the Petitioner's situation. Specifically, the 5th Respondent (Central authority) stated that if the Petitioner applies again before October 16, 2025, their grievance will be disposed of in accordance with the law and as expeditiously as possible, without prejudice to other issues.
AI-generated summary — verify with the full judgment below
31-WP-10236-2025.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10236 OF 2025 Balkrishna Vasant Shirode …Petitioner Versus The Union of India thr. The Revenue Secretary & Ors …Respondents ______________________________________________________ Mr Rahul Thakar, i/b, Mr C B Thakar, for the Petitioner. Ms S D Vyas, Addl GP, with Mr Aditya R Deolekar, AGP, for the Respondent-State. Mr Subir Kumar, with Mr Harshad Shinganapurkar, Adv Soutrik Kar & Ms Ashita Aggarwal, for the Respondents 1, 4 % 5. Mr Ashutosh Mishra, i/b, A A Ansari, for the Respondent-UOI. Mr Saket Mone, with Mr Pravin Dhage, i/b, Mr Suneet Tyagi, for the Respondent No. 6. ______________________________________________________ CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 29 September 2025 PC:-
Heard learned Counsel for the parties.
The records in this Petition do show that the Petitioner applied for refund of GST and according to the Petitioner the portal assigned this grievance to the Central authorities. The Central authorities however claimed that there is no proper assignment, forcing the Petitioner to once again apply. Even the second time, the matter
The judgment continues below.
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