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NAHAR INDUSTRIAL ENTERPRISES LIMITED vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ANIL KUMAR UPMAN
Pet. Counsel
M.p. Devnath
Pranav Malik
Res. Counsel
Kinshuk Jain
Jay Updhayay
Saurabh Jain

Petitioner / Applicant

NAHAR INDUSTRIAL ENTERPRISES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Oct 31, 2023
Order No.

D. B. Civil Writ Petition No. 8476/2021, D. B. Civil Writ Petition No. 7664/2021, D. B. Civil Writ Petition No. 8487/2021, D. B. Civil Writ Petition No. 8489/2021, D. B. Civil Writ Petition No. 8490, 8491, 8492/2021

Citation

2023(10) TAXREPLY 8212
Original Order
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ORDER

ORDER ( Per Manindra Mohan Shrivastava, J. ) 1. As the common issue of law arises for consideration in these petitions, this common order shall govern disposal of these writ petitions filed by one and the same petitioner with reference to different tax periods ventilating its grievance on account of rejection of its claim for refund of unutilised input tax credit. For brevity and convenience, the facts stated in D. B. Civil Writ Petition No. 8476/2021 are being referred to. 2. The petitioner, a public limited company, seeks to assail orders dated 06.10.2020 and 11.05.2021 passed by Respondent No. 3, Additional Commissioner (Appeals), Central Goods and Services Tax, Jaipur, whereby, petitioner’s appeals, against the orders rejecting its claim for refund, have been disposed off. 3. Facts of the case: Quint essential facts necessary for adjudication of controversy involved in these writ petitions are in narrow encompass and stated infra: 3.1 The petitioner....

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