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SUPERNOVA ENGINEERS LIMITED vs. UNION OF INDIA
(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 UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jul 27, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19196 OF 2021

Citation

2022(7) TAXREPLY 6521
Original Order
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ORDER

Heard learned advocate Mr.Anand Nainawati for the petitioners and learned advocate Mr.Nikunt K. Raval for the respondents. 1. By this petition, the petitioners have challenged the order in Appeal dated 12th July, 2021 passed by the respondent No.2-Joint Commissioner (Appeals), CGST Appeal Commissionerate, Ahmedabad whereby, the Appeal filed by the petitioners for refund claimed under Section 16 of the Integrated Goods and Service Tax Act, 2017 (the IGST Act) read with Section 54 of Central Goods and Service Tax Act, 2017 (the CGST Act) was rejected. 2.1. The brief facts giving rise to this petition are that the petitioners are engaged in the business of manufacturing and supply of Diesel Gensets (DG sets) classifiable under Chapter heading 85 of the First Schedule to the Customs Tariff Act, 1975. 2.2. The petitioners are engaged in domestic supply as well as are also exporting the goods as zero-rated supply of the finished goods. The petitioners can export the goods as p....

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