Adi Enterprises Vs Union of India
Date: June 7, 2022
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, A J DESAI
Subject Matter
Refund of IGST Paid Under Ultra Vires Notification Entry Must Be Granted
Summary
The application is allowed , directing the respondents to grant a refund of IGST paid. This decision follows the declaration of Entry No. 10 of Notification No. 10/2017-IGST (Rate) as ultra vires by the High Court, a ruling subsequently upheld by the…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Mr. Priyank P. Lodha, learned Central Government Standing Counsel waives service of rule on behalf of the respondents. 2. By way of the present application, the applicants – original petitioners have prayed to direct the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notificati…