SUNDYNE PUMPS AND COMPRESSORS INDIA PVT. LTD. vs UNION OF INDIA AND ORS

Judgment text excerpt

6.wp.15228.23.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.15228 OF 2023 Sundyne Pumps and Compressors India Pvt Ltd (Formerly known as HMD Seal/Less Pumps Industrial Pvt Ltd) 3rd Floor, S. No.169/1, CTS 2495, Section II, Westend Center 3, Bldg D, Maratha, Senani Mahadji Shinde Marg, Pune 411 007 ..Petitioner Versus The Union of India the Revenue Secretary Ministry of Finance, Department of Revenue, New Delhi & Ors ..Respondents Mr. Prakash Shah, Senior Advocate with Mr. Jas Sanghavi, Mohit Raval, Vikas Poojary i/b PDS Legal, Advocates for the Petitioner. Ms. S. D. Vyas, Addl. G.P. with Mr. Aditya Deolekar, AGP, for the State/ Respondent Nos.2 to 5. CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. Reserved On: 6th May, 2025. ANJALI Digitally signed by ANJALI TUSHAR TUSHAR ASWALE Date: 2025.06.16 ASWALE 14:50:56 +0530 Pronounced On: 16th June, 2025. Page 1 of 24 JUNE 16, 2025 Aswale 6.wp.15228.23.doc JUDGMENT (Per B. P. Colabawalla, J.) 1. Rule. Respondent Nos.2 to 5 waive service. With the consent of the Petitioner and Respondent No.2 to Respondent No.5, Rule made returnable forthwith and heard finally. 2. The present Writ Petition filed under Article 226 of the Constitution of India seeks to challenge two Orders-in-Appeal Nos. DC/ APP- 1/ P-488/ 22-23/ 27AAFCH1404FIZ2/ HMD SEAL/ ORDER/ 23-24/195 (for the period July 2021 to September 2021) and DC/ APP-1/ P-489/ 22-23/ 27AAFCH1404F1Z2/ HMD SEAL/ ORDER/ 23-24/ 196 (for the period October 2021 to December 2021) both dated 10.08.2023 passed by the Deputy Commissioner of State Tax, PUN-APP-E-001, the 4 th Respondent herein, upholding the rejection of refund of unutilized Input Tax Credit (“ITC”) relating to zero rated supplies (Exports) of goods and services. 3. The facts