Varidhi Cotspin Private Limited Vs Union of India & Ors
Date: October 6, 2025
Subject Matter
Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed
Summary
The petitioner, a private limited company engaged in the textile business, challenged the rejection of its GST refund claim of ₹83,51,438/- (IGST paid on procurement of capital goods for deemed exports) on the ground of limitation. The refund process…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Hardik Modh for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of Rule for the respondents. 3. Having regard to the controversy involved which is in narrow…