Bombay High Court

KEC INTERNATIONAL LIMITEDversusUNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU THROUGH ITS ADMINISTRATOR

Decided: 24 August 2026
Disposal: Disposed Off

Holding

The writ petitions are disposed as there is nothing left for consideration after the appellate authority's order.

Summary

KEC International Ltd filed writ petitions challenging actions of the Union of India and other respondents. The petitioner argued that the appellate authority had already passed an order allowing the appeal and remitting the matter to the Assessing Authority for processing a refund claim. The High Court noted that since the appellate authority's order was final, there was no remaining issue for the court to consider. Consequently, the court held that the writ petitions could not proceed. All of the petitioner's contentions were directed to be raised before the Assessing Authority, and the writ petitions were disposed of.

Issues considered

Whether a writ petition remains maintainable after the appellate authority has already allowed the appeal and remitted the matter to the Assessing Authority

Subjects

writ petition
appellate authority
refund claim
jurisdiction
dismissal

Judgment

2026:BHC-AS:34799-DB


                Bhogale                                                  3.wp-1851-2026.odt



                          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                  CIVIL APPELLATE JURISDICTION

                                 WRIT PETITION NO.1851 OF 2026

               KEC International Limited                        … Petitioner
                    Versus
               Union of India and ors.                          .… Respondents

                                             WITH
                                 WRIT PETITION NO.2042 OF 2026

               KEC International Limited                     … Petitioner
                    Versus
               Union Territory of Dadra & Nagar Haveli
               and Daman & Diu and ors.                      .… Respondents
                                             ****
               Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani,
               Mr. Bhagrati Sahu i/b. UBR Legal Advocates, for the petitioner.
               Dr. Sanjay Jain a/w Mr. Harsh Dedhia, for the respondents.
                                             ****

                                               CORAM :     M. S. KARNIK &
                                                           SANDESH D. PATIL, JJ.

                                                 DATE :    24th AUGUST 2026

               P.C. :


               1.          Learned counsel for the petitioner fairly submits that the

               Appellate Authority has already passed an order. Since the

               Appellate Authority has already passed the order, nothing survives

               for consideration in the present writ petitions. The Appellate


                                                1
                              Bhogale                                               3.wp-1851-2026.odt



                           Authority has allowed the appeal and remitted the matter back to

                           the Assessing Authority for processing the claim of refund.

                           2.           In such view of the matter, nothing survives for

                           consideration in these writ petitions. All contentions of the

                           petitioner are kept open to be agitated before the Assessing

                           Authority.

                           3.           The writ petitions are disposed of.




                           (SANDESH D. PATIL, J.)                             (M. S. KARNIK, J.)




Signed by: Pradnya Bhogale
Designation: PA To Honourable Judge
Date: 24/08/2026 19:08:07                                     2

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