Valmet Flow Control Pvt. Ltd. Vs Union of India
Date: April 21, 2026
Subject Matter
GST Refund Claim for Omitted Invoices Maintainable if Filed Within Limitation Period
Summary
The High Court has allowed the petition, setting aside the Assistant Commissioner's order rejecting a refund claim of Rs. 1,10,52,474/-. The Court held that a second refund application is maintainable if filed within the two-year limitation period un…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India assails an order dated 3 April 2025, passed by the Assistant Commissioner, CGST and Central Excise, Division – III, Thane Rural, Commissionerate. By the impugned order, the petitioner’s claim for refund of…