Case LawR/Special Civil Application No. 14158 of 2021
Ayana Pharma Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- January 13, 2022
- Type:
- Special Civil Application
- Members:
- Pardiwala, Thakore
Subject
Any reference to electronic filing of a Refund application would include manual filing
Refund
Summary
Rule 97A of the Rules starts with the non-obstante clause. Rule 97A clarifies that notwithstanding anything contained in Chapter X of the Rules any reference to electronic filing of an application would include manual filing of the said application.…
Judgement
1. By this writ application under Article 226 of the Constitution of India, the writ applicant a Company situated at Jerusalem through its Authorized Representative in India, has prayed for the following reliefs: “12. (a) that this Hon’ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling fo…