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CHROMOTOLAB AND BIOTECH SOLUTIONS vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Dhaval Shah
Res. Counsel
Priyank P Lodha

Petitioner / Applicant

CHROMOTOLAB AND BIOTECH SOLUTIONS
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Oct 21, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020

Citation

2022(10) TAXREPLY 6512
Original Order
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ORDER

Heard learned advocate Mr. Dhaval Shah for the petitioner and learned advocate Mr. Priyank Lodha for the respondents. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed for direction against the respondents to re-credit amount of Rs.3,37,076/- in electronic credit ledger of the petitioner with interest from the date of order dated 19.11.2019 till its realisation. The petitioner has also prayed to set aside the said order dated 19.11.2019. 2.1 By the said order dated 19.11.2019 passed by the Assistant Commissioner, CGST & Central Excise, respondent no.3 herein, the refund claim of the petitioner came to be rejected on the ground that it was barred by limitation in terms of Explanation (2) (c) (1) of Section 54 of the Central Goods & Services Tax Act, 2017. Further prayer is made to direct the respondents to pay the entire refund claim. 3. The petitioner no.1 is engaged in the business of trading and clearance of fini....

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