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DEENDAYAL PORT AUTHORITY vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY
Pet. Counsel
Sanket Gupta
Anand Nainawati
Res. Counsel
Cb Gupta

Petitioner / Applicant

DEENDAYAL PORT AUTHORITY

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 11, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19866 of 2022

Citation

2024(12) TAXREPLY 12202
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Sanket Gupta for learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. C.B. Gupta for the respondents. 2. Having regard to the controversy involved in this matter, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 3. Rule returnable forthwith. Learned advocate Mr. C.B. Gupta waives service of notice of rule on behalf of the respondents. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “a. Issue a Writ of Mandamus or any other writ, order or direction to quash and set aside the Impugned Order-in-Appeal No. KCH-EXCUS-000-APP-061-2021-22-GST-ADC dated 14.02.2022 passed by Ld. Commissioner (Appeals), CGST & CE, Rajkot and consequently sanction the refund claim filed by the Petition....

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