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SKP PHARMACHEM vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Uchit N Sheth
Res. Counsel
---

Petitioner / Applicant

SKP PHARMACHEM
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jan 7, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13744 of 2022

Citation

2023(1) TAXREPLY 7008
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This petition is preferred seeking to challenge the noncancellation of composition permission under Central/Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Act”) by invoking the jurisdiction under Article 226 of the Constitution of India. 2. The facts leading to the present petition are as follows : 2.1 the petitioner is a proprietorship concern. It is duly registered under the GST Acts. The registration was obtained on 26.12.2021. It is averred that the tax consultant of the petitioner erroneously chose the option of composition under Section of the GST Acts at the time of obtaining the registration. The composition permission was effected from 26.12.2021. It is say of the petitioner that he did not make any supply by making use of such composition permission. 2.2 In March, 2022, the petitioner got an export order pursuant to which the petitioner exported the good....

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