CHEC TPL LINE 4 JOINT VENTURE vs UNION OF INDIA AND ORS

Judgment text excerpt

1 of 17 7.WP.2583.2025.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2583 OF 2025 CHEC-TPL Line 4 Joint Venture C/o TATA Projects Limited, 3rd floor, Transocean House, Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai-400076. Petitioner versus 1. Union of India through Ministry of Finance, Department of Revenue, North Block, New Delhi-110001. 2. The Joint Commissioner, Central Tax (Raigad Appeals), 5th floor, CGO Complex, CBD Belapur, Navi Mumbai-400614. 3. The Assistant Commissioner of CGT & C.Ex., 16th floor, Satra Plaza, Palm Beach Road, Sector-19D, Vashi, Navi Mumbai-400 073. 4. The Commissioner of CGST & C.Ex, 16th floor, Satra Plaza, Palm Beach Road, Sector-19D, Vashi, Navi Mumbai-400 073. Respondent _______ Mr.Prasad Paranjape with Mr.Kevin Gogri, Mrs.Dhruvi Shah i/by Lumiere Law Partners for Petitioner. Mrs.Shehnaz V.Bharucha and Ms.Niyati Mankad with Ms.Priyanka Singh for Respondents. _______ MANISH SURESHRAO Digitally signed by MANISH SURESHRAO CORAM: G. S. KULKARNI & THATTE THATTE Date: 2026.04.28 10:45:58 +0530 AARTI SATHE, JJ. DATE: 23rd April 2026 Corrected version of Judgment date 23-4-2026, pursuant to Speaking to Minutes order dated 27-4-2026 M.S.Thatte 2 of 17 7.WP.2583.2025.DOC ORAL JUDGMENT – (Per : G.S.Kulkarni, J.) :- 1. Rule. Rule made returnable forthwith. Heard finally with the consent of the parties. 2. The Petitioner in this petition under Article 226 of the Constitution of India is aggrieved by the rejection of refund claims for the accumulated tax credit due to inverted tax structure concurrently by the Original Authority as also in appeal by the Appellate Authority. The substantive prayers as made in the petition are required to be noted, which read thus : “(a) that this Hon’ble Cour