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MESSRS AALIDHRA TEXCRAFT ENGINEERS & ANOTHER vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D. N. RAY
Pet. Counsel
Amal Paresh Dave
Paresh M Dave
Res. Counsel
Nidhi T Vyas

Petitioner / Applicant

MESSRS AALIDHRA TEXCRAFT ENGINEERS & ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 12, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14554 of 2024

Citation

2024(12) TAXREPLY 12064
Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh M. Dave for the petitioners and learned advocate Ms. Nidhi T. Vyas for the respondents. 2. RULE returnable forthwith. Learned advocate Ms. Nidhi Vyas waives the service of rule on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order in revision passed by the respondent No. 2 dated 14. 6. 2024 rejecting the refund claim of the petitioner on the ground of limitation. 4. Brief facts of the case are as under: - 4.1 The petitioner is engaged in the business of manufacturing various types of textile machinery and equipment. Petitioner is registered under the provisions of the Central/State Goods and Services Tax Act, 2017 (for short the ‘GST Act’) , after coming into force of the said Act. 5. The petitioner for manufacturing the goods, various types of textile machinery a....

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