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PAXTER LIFESCIENCE vs. COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE.
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
MAUNA M. BHATT
Pet. Counsel
Hardik V Vora
Res. Counsel
Cb Gupta

Petitioner / Applicant

PAXTER LIFESCIENCE
Respondent COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE.
Court Gujarat High Court
State

Gujrat

Date Oct 9, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14075 of 2023

Citation

2024(10) TAXREPLY 11512
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : “5(a) A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the order dated 12.06.2023 issued by the respondent rejecting the condonation of delay. (Annexure A); (b) A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of Mandamus to condone the minor delay in the export of goods;” 2. Learned advocate Mr. Hardik Vora for the petitioner has submitted that the petitioner made an application for extension of the period to condone the delay, which had taken place after exports of goods beyond 90 days due to nonavailability of transportation services for that period. The petitioner purchased the goods for export under LUT. 3. Reliance was placed by the learned advocate Mr. Hardik ....

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