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CHOKSI EXPORTS vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Avinash Poddar
Res. Counsel
Priyank P Lodha
Nikunt K Raval

Petitioner / Applicant

CHOKSI EXPORTS
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Feb 3, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 23798 of 2022

Citation

2023(2) TAXREPLY 6947
Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE SANDEEP N. BHATT ) 1. This petition is filed under Article 226 of the Constitution of India, wherein, this Court, initially on 24.11.2022 issued the notice. After service of notice pursuant to the said order, learned advocates filed appearance on behalf of respondent nos.3,4,5,6,8 and 9. Though served, no appearance is filed for respondent nos.1,2 and 7. 2. Thereafter, on 18.1.2023, this Court passed the following order: “1. Petitioner under Article 226 of the Constitution of India is seeking direction of the respondent to release the refund of IGST amounting to Rs.14,80,27,927.67/-, which is allegedly withheld illegally violating the provisions of section 54(6) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 read with Rule 91(1) of the Central Goods and Services Tax Rules, 2017 and Gujarat Goods and Services Tax Rules, 2017. 2. Petitioner is a partnership firm having its ....

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