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BACCAROSE PERFUMES AND BEAUTY PRODUCTS PVT. LTD. & ANOTHER vs. STATE OF GUJARAT & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Uchit N Sheth
Res. Counsel
Raj Tanna
Siddharth H Dave

Petitioner / Applicant

BACCAROSE PERFUMES AND BEAUTY PRODUCTS PVT. LTD. & ANOTHER

Respondent STATE OF GUJARAT & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 12, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7116 of 2022

Citation

2024(12) TAXREPLY 11912

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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit Sheth for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No. 1. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the order dated 05.02.2022 passed by the respondent No. 2 in DRC-01 raising demand of Rs. 1,63,16,101/-. 3. The brief facts of the case are that the petitioner is having a Free Trade Warehousing Zone Unit in Kandla Special Economic Zone. The petitioner is also registered under the provisions of Central / State Goods and Services Tax Act, 2017 (for short ‘the GST Act’). The ordinary tax is required to be paid along with monthly return in Form GSTR-3B as per Rule 61 of the Central / State Goods and Services Tax Act, 2017 (GST Rule). If the goods are required to be cleared from SEZ Unit to Domestic Tariff Area Unit, then customs duty a....

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