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KASHI EXPORTS vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Avinash Poddar
Anchal A Poddar
Res. Counsel
Shrunjal Shah
Py Divyeshvar

Petitioner / Applicant

KASHI EXPORTS
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 4, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13480 of 2023

Citation

2024(12) TAXREPLY 11911
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Avinash Poddar for the petitioner through video conference, learned advocate Mr. P.Y. Divyeshvar for the respondent Nos. 1 and 2 and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos. 3 and 4. 2. This petition is filed with a prayer to direct the respondent-Authorities to refund the IGST amounting to Rs. 20,20,803.80/- on account of the zero-rated supply made by the petitioner. 3. The brief facts of the case are as under : 3.1. The petitioner is a proprietorship firm engaged in the business of export of fresh fruits and vegetables and duly registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short the CGST Act). The petitioner is not having any domestic sales. The petitioner generally exports the goods without payment of GST under Letter of Undertaking (LUT) as per the provisions of Section 16(3)(a) of the Integrated....

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