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SUPERNOVA ENGINEERS LIMITED vs. JOINT COMMISSIONER
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Anand Nainawati
Res. Counsel
Nikunt K Raval

Petitioner / Applicant

SUPERNOVA ENGINEERS LIMITED
Respondent JOINT COMMISSIONER
Court Gujarat High Court
State

Gujrat

Date Aug 26, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18978 OF 2021

Citation

2022(8) TAXREPLY 6346
Original Order
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ORDER

Heard learned advocate Mr.Anand Nainawati for the petitioner and learned advocate Mr. Nikunt Raval for the respondents. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the order dated 29.01.2021 passed by the respondent no.1 - Joint Commissioner (Appeals), Central GST and allow the refund of Rs.17,50,227/-. It is further prayed to hold that the refund claim of the petitioner is not barred by limitation. It is also prayed to remit the case back to the adjudicating authority to decide the refund application on merits. 3. Noticing the facts involved, the Petitioner is a company engaged in the business of manufacturing and supply of genset. The petitioner is registered under the GST Act. During February 2018, petitioner supplied DG Set and panel to a unit of M/s.New found Properties & Leasing Pvt. Ltd. situated in the SEZ. Section 16 of the Integrated Goods & Service Tax, 2017, states that the supply made to....

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