Sanjeev Suresh Desai V/s Union of India (HIGH COURT OF BOMBAY)

Case Study Name: Sanjeev Suresh Desai V/s Union of India (HIGH COURT OF BOMBAY) :DATE OF ORDER – 24-06-2024Background:Sanjeev Suresh Desai, engaged in HVAC projects for various sectors, filed a GST refund application claiming IGST amounting to Rs. 17,52,468. However, the application was rejected by the authorities without providing any reasons for the rejection. The court addressed this issue and provided its ruling. Key Ruling: Lack of Reasons and Template Usage: The court observed that the rejection order appeared to be a template-based...

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