K LINE INDIA PRIVATE LIMITED vs UNION OF INDIA

Judgment text excerpt

10.WPL36200_2023.DOC 2026:BHC-OS:9662-DB Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 36200 OF 2023 WITH WRIT PETITION NO. 4454 OF 2024 WITH WRIT PETITION NO. 4467 OF 2024 WITH WRIT PETITION NO. 4804 OF 2024 WITH WRIT PETITION NO. 4911 OF 2024 WITH WRIT PETITION NO. 5111 OF 2024 WITH WRIT PETITION NO. 3440 OF 2025 K Line India Pvt. Ltd. ...Petitioner Vs Union of India & Ors. ...Respondents _________ Mr. Bharat Raichandani a/w. Mr. Suraj Ghadigaonkar for the petitioner. Mr. Subir Kumar a/w. Ms. Niyanta Trivedi for the respondent. Mr. Himanshu Takke, AGP for the State in WPL/36200/2023, WP/4454/2024 and WP/4911/2024. Mr. Mohit Jadhav, Addl. G.P. for the State in WP/4467/2024 and WP.4804/2024. Mr. Amar Mishra, AGP for the State in WP/5111/2024. Ms. Jaymala Ostwal, Addl. G.P. for the State in WP/3440/2025. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 15 APRIL 2026. Oral Judgment (Per G.S. Kulkarni, J.) 1. These petitions, filed by the common petitioner, involve common questions of law and fact, hence they are being disposed of by this common order. Writ Petition (L) No. 36200 of 2023 is argued as a lead matter. For convenience, we refer to the facts of the said petition in adjudicating the present batch of Page 1 of 11 15 April 2026 10.WPL36200_2023.DOC petitions. 2. The issue which falls for consideration of this Court in the present proceedings pertains to the action of the department in rejecting the petitioner’s refund application, by an order in original. The said order was assailed by the petitioner by filing appeals, however, the appeals came to be rejected by the impugned order dated 31 July, 2023, on the ground that they were barred by limitation in view of the provisions of Section 107