Darshan Processors Vs Union of India & Ors
Date: July 25, 2024
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, NIRAL R. MEHTA
Subject Matter
Refund Claim Restored: Original Application Date Governs Limitation
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…
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…