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SHREE GANESH MOLASSES TRADING CO. vs. SUPERINTENDENT,OFFICE OF THE COMMISSIONER
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Hiren J Trivedi
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

SHREE GANESH MOLASSES TRADING CO.
Respondent SUPERINTENDENT,OFFICE OF THE COMMISSIONER
Court Gujarat High Court
State

Gujrat

Date Jan 18, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 4026 of 2022

Citation

2023(1) TAXREPLY 7054
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. By way of present petition, the petitioner seeks to invoke extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking the direction to the respondent authorities to immediately refund Rs. 37,68,300/ - of reversal of the Input Tax Credit (for short “ITC”) reversed under threat, coercion and without the Will of the petitioner. 2. Petitioner - firm is engaged in the business of trading of industrial chemicals, soda ash, silica bicarbonates etc. and its registered from 2012, with Commercial Tax Department, Gujarat and thereafter with GST Department bearing registration No. 24AARFS7953BIZX. 3. On 11th February, 2022, a search and seizure operation was carried out by the team of the CGST officials. On 12th February, 2022 at about 1.00 a.m. respondent No.1 reversed the ITC in the electronic credit ledge and corrosively and illegally filed Form DRC- 03 under Section 74....

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