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APEX FORMULATIONS PVT LTD vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

A.J.DESAI
NISHA M. THAKORE
Pet. Counsel
Uchit N Sheth
Res. Counsel
Ankit Shah
Priyank P Lodha

Petitioner / Applicant

APEX FORMULATIONS PVT LTD
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Feb 22, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 9860 of 2020

Citation

2023(2) TAXREPLY 7023
Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE A. J. DESAI ) 1. Rule. Learned advocate Mr. Priyank P. Lodha waives service of rule on behalf of respondents. With the consent of learned advocates appearing for the respective parties, the matter is taken up for final hearing today itself. 2. By way of the present petition under Articles 14 and 226 of the Constitution of India, the petitioner has prayed for the following reliefs :- "A. This Hon'ble Court may be pleased to quash and set aside appellate order dated 1.5.2020 (annexed at Annexure A) passed by the Joint Commissioner of Central Tax (Appeals) and the original refund sanction order dated 26.3.2019 passed by the Assistant Commissioner, Central GST may be restored; B. It may please be held that refund was rightly sanctioned to the Petitioner by the Assistant Commissioner, Central GST; C. In any case it may please be held that the petitioner is not liable to any interest under the GST Acts; D. Pending n....

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