Case LawR/Special Civil Application No. 2114 of 2021
Darshan Processors Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- July 25, 2024
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, NIRAL R. MEHTA
Subject
Refund Claim Restored: Original Application Date Governs Limitation
RefundInverted Duty StructureLimitation
Summary
The petitioner, a textile dyeing and printing firm, claimed a refund of accumulated ITC due to an inverted duty structure for the tax period July 2017 (the earliest days of GST). Original Filing (Manual): Due to the non-availability of the online ref…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Hiren J. Trivedi for the petitioner, learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval for respondent no.2 and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State. 2. Since issue involved in all these petitions is identical, they have been heard together would…