Renuka Sugars Ltd Vs State of Gujarat
Date: July 12, 2023
Subject Matter
Refund cannot be rejected merely on technicality and that too when the substantive conditions are satisfied
Summary
The company claims that it is entitled to claim a refund of unutilized input tax credit (ITC) under Section 54(3) of the CGST Act and Section 16(3) of the IGST Act. The company has been claiming refunds in accordance with the formula provided under R…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Leave to amend the prayer clause by amending one of the numbers of the impugned order is allowed. Learned advocate for the petitioner to carry out the same forthwith. 1. By way of the present petition, which is filed under Article 226 of the Constitution of India, the petitioners have prayed for the following relief/s: “(A) That Your Lord…