M/S. Kore Digital Ltd. vs Union of India and Ors. — Writ and Judicial Review | Bombay HC (2026)

M/S. Kore Digital Ltd. vs Union of India and Ors. — Writ and Judicial Review | Bombay HC (2026)

What the court decided

AI extract

Outcome

No substantive relief granted (no quashing of summonses, no refund ordered, no inquiry directed). Petition disposed of with liberty to the Petitioners to apply for refund, if entitled, within two weeks; such application to be decided by the designated official in accordance with law within four weeks; all contentions of the parties kept open; no costs.

Issue for consideration

Whether the summons dated 4/7/2023 and 31/5/2024 issued by Respondent No. 3, the summons dated 24/9/2024 issued by Respondent No. 4 (DGGI Gurugram Office), and the undated summons Ref. No. MA271024019621C issued by Respondent No. 5, are valid, legal and proper, or liable to be set aside and quashed. +2 more

Ratio / Principle

Considering the nature of the prayers (quashing of summonses, refunds, and an independent inquiry against officers), the Court was not inclined to entertain the writ petition.

Key takeaways

The Petitioners were held entitled in appropriate cases to pursue the refund claim administratively: they may make an application for a refund, if they are so entitled, and such application was to be made within a period of two weeks.ratio¶21
If the refund application is made within the stipulated two weeks, the same is to be decided by the designated official in accordance with law within a period of four weeks from the date of the said application.ratio¶21

Detailed headnote1 paragraphs

High Court of Judicature at Bombay (Civil Appellate Jurisdiction), Coram: G. S. Kulkarni & Aarti Sathe, JJ., 1 April 2026 - Writ Petition No. 13958 of 2024, M/s. Kore Digital Ltd. & Ors. v. Union of India & Ors.: Petition filed under Article 226 (and invoking Article 227) seeking writs of Certiorari to quash (i) summons dated 4/7/2023 and 31/5/2024 issued by Respondent No. 3, (ii) summons dated 24/9/2024 issued by Respondent No. 4, i.e. DGGI Gurugram Office, and (iii) an undated summons Ref. No. MA271024019621C issued by Respondent No. 5; also praying for refund of Rs. 1,47,77,466/- (Respondent No. 3) and Rs. 5,31,23,196/- (Respondent No. 5) made under protest in connection with alleged illegal searches/inquiries, and for an independent inquiry against the officers of the Respondents. Holding/disposition: Considering the nature of the prayers, the Court was NOT inclined to entertain the petition; instead, the Petitioners were directed to make an application for refund, if so entitled, within two weeks, to be decided by the designated official in accordance with law within four weeks of the application; all contentions of the parties, both on facts and in law, expressly kept open; petition disposed of accordingly, with no costs. No precedent value on the validity of the summonses or entitlement to refund, as no such question was decided.

4-WP 13958-24.DOC

PRAJAKTASAGARVARTAK Digitallysigned byPRAJAKTASAGARVARTAKDate:2026.04.0717:37:48+0530 Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

WRIT PETITION NO. 13958 OF 2024

M/s. Kore Digital Ltd. & Ors. Vs

Union of India & Ors.

...Petitioners

...Respondents

Mr. Gauraj Shah with Harjot Singh i/b. Ms. Savina Bangera for the Petitioners. Ms. Shruti Vyas, Addl. G. P. with Mr. Aditya Deolekar, AGP for State/ Respondent Nos.2 & 5.

Mr. Jitendra Mishra with Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey and Mr. Umesh Gupta for Respondent Nos.3 & 4.

CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 1 APRIL 2026.

P.C.

This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:-

“a) that this Hon'ble Court be pleased to issue a writ of Certiorari or any other writ, order or direction under Article 226 and Article 227 of the Constitution of India calling upon the records summons and proceedings pertaining to the impugned dated 4/7/2023 and 31/5/2024 issued by Respondent No. 3 and summons dated 24/9/2024 issued by Respondent No. 4 I.e. DGGI Gurugram Office and after examining the validity, legality and propriety thereof, the same be set aside and quashed.

b. that this Hon'ble Court be pleased to issue a writ of Certiorari or any other writ, order or direction under Article 226 and Article 227 of the Constitution of India calling upon the records and proceedings pertaining to the UNDATED impugned summons having reference no.MA271024019621C issued by Respondent No. 5 and after examining the validity, legality and propriety thereof, the same be set aside and quashed.

c. that this Hon'ble Court be pleased direct the Respondents to refund the amount of Rs. 1,47,77,466/- made under protest which was conducted by illegal search & inquiry by Respondent no. 3.

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4-WP 13958-24.DOC

d. that this Hon'ble Court be pleased direct the Respondents to refund the amount of Rs. 5,31,23,196/- made under protest, which was conducted by illegal search & inquiry by Respondent no. 5.

e. That this Hon'ble Court be pleased to initiate independent inquiry against the officers of Respondents.”

Considering the nature of the prayers, we are not inclined to entertain the petition. We are of the opinion that the petitioners may make an application for a refund, if they are so entitled. Let such an application be made within a period of two weeks from today. If so made, the same be decided by the designated official in accordance with law within a period of four weeks from the date of the said application.

All contentions of the parties, both on facts and in law, are expressly kept open.

The petition is disposed of in the aforesaid terms. No costs.

(AARTI SATHE, J.)

(G. S. KULKARNI, J.)

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