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ABN INDUSTRIES vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY
Pet. Counsel
Hardik V Vora
Res. Counsel
Hetvi H Sancheti

Petitioner / Applicant

ABN INDUSTRIES

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Mar 13, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10865 of 2023

Citation

2025(3) TAXREPLY 12762
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr. Hardik V. Vora for the Petitioner and learned advocate Ms. Hetvi Sancheti for the Respondents No. 4 and 5. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of rule for the Respondent Nos. 4 and 5. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short. 3. The petition has been filed under Article 226 of the Constitution of India with the following prayers:- “a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus to strike down and declare Circular No. 125/44/2019-GST dated 18.11.2019 to the extent it denies the refund of unutilized ITC on account of supplies made to SEZ units without payment of tax as arbitrary, discriminatory and contrary to provisions of CGST Act (Annexure-A); b. A writ of mandamus, ....

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