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NEPRA RESOURCES MANAGEMENT PVT. LTD. & ANOTHER vs. STATE OF GUJARAT & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

Mihir Joshi

Kuntal A Parikh

Res. Counsel

Raj Tanna

Petitioner / Applicant	NEPRA RESOURCES MANAGEMENT PVT. LTD. & ANOTHER
Respondent	STATE OF GUJARAT & ANOTHER
Court	Gujarat High Court
State	Gujrat
Date	Apr 24, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 17719 of 2021
Citation	2024(4) TAXREPLY 9563
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ORDER
CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Kuntal Parikh for the petitioners and learned A.G.P. Mr. Raj Tanna for the respondents. [2] Rule returnable forthwith. Learned A.G.P. Mr. Raj Tanna waives service of notice of Rule for the respondents. Having regard to the controversy in narrow compass with the consent of the learned advocates, the matter was taken for final hearing. [3] The petitioners have challenged the order dated 17th February 2021 in the proceedings before the Advance Ruling Authority in Appeal No. GUJ/GAAR/Appeal/2021/05 only to the extent to the limited findings of the respondent No. 2 – Appellate Authority for Advance Ruling Gujarat, whereby it is held that the Notified Area Authority, Vapi is neither a “local authority” nor “governmental authority” and therefore, the petitioners are not entitled to exemption under th....