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PATANJALI FOODS LTD. vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Uchit N Sheth
Res. Counsel
Deepak N Khanchandani

Petitioner / Applicant

PATANJALI FOODS LTD.

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Feb 12, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17298 of 2024

Citation

2025(2) TAXREPLY 12624
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ORDER

JUDGMENT ( PER : HONOURABLE MR.JUSTICE D. N. RAY ) 1. Heard learned Advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Ms. Hetvi H. Sancheti for the respondent Nos. 1 and 4. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondent Nos.1 and 4. With the consent of learned advocates for the respective parties, the matter is taken up for final hearing, as the issue involved is very short. 3. The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies. Therefore, the petitioner qualifies for refund under the inverted duty structure scheme, as per Section 54(3) of the Central/Gujarat Goods and Services Tax Act, 2017 (for short "GST Act"). 4. Notification No.9/2022-Central Tax, dated 13.07.2022, was issued by the Central Go....

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