Shree Proteins Private Limited Vs Union of India & Anr. (Gujarat High Court)
Date: March 26, 2025
Subject Matter
Refund of Unutilized ITC Cannot Be Denied Based on Filing Date of Application.
Summary
The High Court allowed the petition, setting aside the rejection orders for most refund claims. The Court held that Circular No. 181/13/2022-GST was ultra vires Section 54 of the CGST Act and violated Article 14 of the Constitution by creating an art…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Yuvraj G.Thakore appearing on behalf of the Petitioner and learned advocate Mr. Param V. Shah for the Respondent No.2. 2. Rule returnable forthwith. Learned advocate Mr.Param V.Shah waives service of notice of rule for the Respondent No.2. With the consent of the learned advocates for the respective parties, the ma…