RGS Impex Pvt. Ltd. through Jinil Atulbhai Rachchh Vs State of Gujarat & Ors
Date: August 27, 2024
Subject Matter
When a decision is available on the common portal, submitting a certified copy becomes insignificant
Summary
In this case, the petitioner, who is a manufacturer and exporter of cotton and yarn, challenged an order from the Joint Commissioner of State Tax that rejected their appeal concerning a refund application. The refund claim was filed under Section 54…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT [1] By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 28 th February 2023 passed by the Joint Commissioner of State Tax, Appeals – 1, Rajkot, wherein the appeal preferred by the petitioner under Section 107 of the Goods and Services Tax Rules, 2017 (for short, “the…