Apex Formulations Pvt Ltd Vs Union Of India
Date: February 22, 2023
Subject Matter
Rejection of refund by Appellate Authority for not mentioning name and GSTIN of supplier in shipping bill is not sustainable
Summary
It is true that initially, the Exporter to whom the petitioner has sold the goods had not mentioned the name and GST Identification Number of the petitioner. However, the authority granted refund considering the factual aspect of the matter i.e…
[Order : A.J. Desai and Nisha M. Thakore.]. - Rule. Learned advocate Mr. Priyank P. Lodha waives service of rule on behalf of respondents. With the consent of learned advocates appearing for the respective parties, the matter is taken up for final hearing today itself. 2. By way of the present petition under Articles 14 and 226 of the Constitution of India, the petitioner has prayed for the follow…