Case Law Details
Sanjeev Suresh Desai Vs Union of India and Ors. (Bombay High Court)
In the case of Sanjeev Suresh Desai vs. Union of India and Ors. before the Bombay High Court, the petitioner, Sanjeev Suresh Desai, challenged the orders of the Assistant Commissioner of CGST and Central Excise (dated 21st September 2019) and the Commissioner of CGST and Central Excise (dated 25th January 2021). The petitioner sought a refund of Integrated Goods and Services Tax (IGST) paid on supplies made to an Export Oriented Unit, Apothecon Pharmaceuticals Pvt. Ltd., claiming a sum of Rs. 17,52,468/-. However, the application for a refund was rejected without proper reasoning or application of mind.
Background and Context
Sanjeev Suresh Desai, conducting business as M/s. Air Miracle, is involved in heating, ventilation, air conditioning, and cleanroom projects for hospitals, pharmaceuticals companies, IVF laboratories, and biotech laboratories. Desai had supplied goods to Apothecon Pharmaceuticals Pvt. Ltd., an Export Oriented Unit, and had accordingly paid IGST at 18%.
Rejection of IGST Refund
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