BOMBAY HIGH COURT QUASHED ORDER REJECTING IGST REFUND; GST REGIME AT NASCENT STAGE

The Bombay High Court in the case Sanjeev Suresh Desai  Versus  UOI observed and has quashed the order rejecting Integrated Goods and Service Tax, IGST which being on the grounds that the said order was passed without any reason and without application of mind.

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The bench comprising of Justice K.R. Shriram and Justice Jitendra Jain in the case observed that the Central Goods and Service Tax, CGST Commissioner does not have the power to condone the delay, but the writ court does.

The bench in the case observed and has stated that our judicial conscience does not permit us to reject this cause shown as bogus, particularly in view of the fact that the petitioner was an individual and the GST regime was at a nascent stage.

The court observed that in both orders impugned in the petitions, there is no whisper about the merits of the application.

In the present case, the petitioner or assessee is an individual who is carrying on business which being in the name and style of M/s. Air Miracle. The petitioner or assessee undertakes heating, ventilation, air conditioning, and clearnroom projects for hospitals, pharmaceutical companies, IVF laboratories, biotech laboratories, etc.