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RAMILA GOVINDBHAI PATEL & OTHERS vs. PRINCIPAL CHIEF COMMISSIONER, CGST ZONE, AHMEDABAD & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Mohit R Balani
Res. Counsel
Hetal G Patel

Petitioner / Applicant

RAMILA GOVINDBHAI PATEL & OTHERS
Respondent PRINCIPAL CHIEF COMMISSIONER, CGST ZONE, AHMEDABAD & OTHERS
Court Gujarat High Court
State

Gujrat

Date Mar 11, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 3025 of 2025

Citation

2025(3) TAXREPLY 12729
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Mohit R. Balani for the petitioners and learned advocate Ms. Hetal G. Patel for the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioners have prayed for the following prayers:- “(a) Direct the respondents to process the refund applications filed by the petitioners by invoking the powers conferred under Section 151 of the CGST Act to obtain the necessary documents, including invoices or receipts, from the promoter, in line with the principles laid down in Munjaal Manishbhai Bhatt v. Union of India. (b) Quash and set aside the deficiency memos dated 03.01.2025, 18.12.2024, 28.11.2024, 01.02.2025 issued by the respondents requiring compliance with Circular No. 188/20/2022-GST, as the said circular cannot override the principles laid down by the Hon'ble Gujarat High Court regarding the non-mandatory nature of artificial d....

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