Mahesh Enterprises Vs State of Gujarat & Ors. (Gujarat High Court)
Material Facts: The petitioner challenged an Order-in-Appeal dated 04.11.2025 before the Goods and Services Tax Appellate Tribunal on 30.06.2026. The petitioner sought refund of the tax amount already recovered pursuant to the appellate order, contending that the appeal had been filed within the extended time available under the notification dated 17.09.2025 and relying on decisions of the Andhra Pradesh, Calcutta and Patna High Courts.
Procedural History: The Gujarat High Court had earlier noted that the petitioner had filed an appeal before the Appellate Tribunal. During the hearing, the petitioner sought a direction for refund of the recovered tax. The State opposed the request by relying on CBIC Circular No. 224/18/2024-GST dated 11.07.2024.
Legal Issues: The principal issue was whether the petitioner was entitled to refund of the tax already recovered after filing an appeal before the Appellate Tribunal, despite not following the procedure and timelines prescribed under Section 112 of the CGST Act and CBIC Circular No. 224/18/2024-GST.
Relevant Statutory Provisions
- Section 112(8) of the CGST Act, 2017
- Section 112(9) of the CGST Act, 2017
- Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019
- CBIC Circular No. 224/18/2024-GST dated 11.07.2024
- Ministry of Finance Notification dated 17.09.2025
Petitioner’s Submissions
