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GAIL (INDIA) LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
NIRAL R. MEHTA
Pet. Counsel
Moson Le Exparts
Akshat Khare
Res. Counsel
Priyank P Lodha

Petitioner / Applicant

GAIL (INDIA) LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Mar 9, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 11193 of 2022

Citation

2023(3) TAXREPLY 7097
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Akshat Khare for the petitioner and learned advocate Mr. Priyank Lodha for respondents no.1, 2 and 3. 2. By invoking the writ jurisdiction of this Court under Article 226 of the Constitution, the petitioner has prayed to set aside the order-in-origin dated 30.04.2021 passed by respondent no.3-Deputy Commissioner, Central Tax, GST Division-II, Vadodara. It is also prayed to set aside the order-in-appeal dated 24.09.2021, which is passed by the appellate authority-Commissioner, GST & Central Excise (Appeals), respondent no.2 herein. Further direction is prayed for against the respondent department to refund the service tax paid in cash along with the applicable interest under the transitional provision of Central Goods & Service Tax as claimed by the petitioner. 3. The facts are to be noticed only for the purpose of having an idea of the controversy raised in the petition. 3.1 ....

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