GST refund on imports and limitation from Supreme Court invalidation remain under challenge before the Bombay High Court

The article concerns a challenge to refusal of GST refund on imports paid under reverse charge and the limitation period for claiming that refund where the claim is said to run from the date of the Supreme Court decision invalidating the relevant notifications. The Bombay High Court issued notice to the respondent, returnable on 3 October 2025, and the text does not record any substantive ruling on the refund or limitation questions.

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Issues: Challenge to refusal of refund of GST paid on imports under reverse charge basis, and whether limitation for the refund claim runs from the date of the Supreme Court's decision upholding invalidation of the relevant notifications.

Outcome: Notice issued to the respondent, returnable on 3 October 2025.

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