4-WP-3757-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3757 OF 2026 K Line (India) Private Limited ...Petitioner Versus The Union of India & Ors. ...Respondents Mr. Bharat Raichandani i/b UBR Legal for the Petitioner. Mr. Subir Kumar a/w Ms. Sngeeta Yadav, Ms. Ashita Aggarwal for the Respondent Nos.3 and 4. Mr. Milind More, Addl.G.P a/w Mr. Himanshu Takke, A.G.P for the Respondent-State. CORAM : M. S. KARNIK & SANDESH D. PATIL JJ. DATE : 18 th AUGUST, 2026 P.C. : 1. Both the Counsel fairly submitted that the present matter is squarely covered by the decision of this Court in the matter of K Line India Pvt.Ltd. Vs. Union of India & Ors. passed in WPL/36200/2023 a/w WP/4454/2024, WP/4467/2024, WP/4804/2024, WP/4911/2024, WP/5111/2024 & WP/3440/2025 on 15th April, 2026. Wakodikar 1/2 RUPALI RAJESH WAKODIKAR Digitally signed by RUPALI RAJESH WAKODIKAR Date: 2026.08.20 13:28:46 +0530 4-WP-3757-2026.doc 2. Learned Counsel appearing for the respondent states that the refund application filed by the petitioner would be decided by the Designated Officer in accordance with law, within a period of six weeks from the date the copy of this order is presented to him. 3. The order would be passed on such refund application as per the provisions of rules and more particularly, Rules 90 and 92 of the CGST Rules without being influenced by the earlier orders. 4. In light of the statement made by the learned Counsel appearing for the respondent, nothing survives for further consideration in the aforesaid petition. 5. Petition is accordingly disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Wakodikar 2/2