2025 (12) TMI 1920

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....he Petitioner : Sri N Manohar, Advocate For the Respondent : Sri Unnikrishnan M, Advocate For R-1,  Sri Madanan Pillai, Advocate For R-2 ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs: "WHEREFORE, the Petitioner prays that this Honourable court be pleased to: a). Issue a writ of Declaration or any other appropriate Writ Order or Direction....

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....f Mandamus or any other appropriate Writ Order or Direction under Article 226 of the Constitution of India, directing the 1st Respondent herein to refund a sum of Rs. 3,08,78,921, as sought for by the Petitioner, in their refund application in Form RFD 01 dated 27.08.2024, (Annexure-B) being the integrated goods and service tax, paid by the Petitioners and claimed as refund under Section 16 of the....

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....my attention to the order of this Court in the case of M/s Hikal Limited Vs. Union of India and others - W.P. No. 15251/2020 dated 09.12.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed....

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.... quashed. 12. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Show Cause Notice at Annexure - R dated 07.10.2020 issued by respondent No. 5 and all further proceedings pursuant thereto are hereby quashed. (iii) Respondent authorities are directed to refund IGST amounting to Rs. 75,55,123/- along with appl....