Patanjali Foods Ltd. Vs Union of India & Ors
Date: February 11, 2025
Subject Matter
Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax
Summary
In this case, the petitioner, involved in the manufacture and sale of edible oil, sought a refund under the inverted duty structure as their output tax exceeded input tax, as allowed by Section 54(3) of the GST Act. However, a Notification (No. 9/202…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned Advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Ms. Hetvi H. Sancheti for the respondent Nos. 1 and 4. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondent Nos.1 and 4. With the consent of learned advocates for the respective partie…