Mahesh Enterprises Vs State of Gujarat & Ors
Date: July 6, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, VAIBHAVI D. NANAVATI
Subject Matter
Tax Refund Denied Due to Non-Compliance with Circular for Stay of Recovery
Summary
The High Court dismissed the writ petition seeking a refund of the tax amount recovered following an appellate order. The petitioner failed to comply with the procedure prescribed in Circular No. 224/18/2024-GST , which requires timely filing of an a…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Pursuant to the order dated 16.06.2026 it is informed by learned advocate Mr.A.S.Tripathi that the petitioner has filed an appeal before the Goods and Services Tax Appellate Tribunal (for short ‘the Tribunal’) on 30.06.2026. However, it is submitted that as per the decisions of Andhra Pradesh High Court in case of Penna Cement Industri…