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TIRTH AGRO TECHNOLOGY PVT. LTD. & ANROTHER vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Abhay Y Desai
D K Trivedi
Res. Counsel
Siddharth H Dave

Petitioner / Applicant

TIRTH AGRO TECHNOLOGY PVT. LTD. & ANROTHER
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Dec 20, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 11630 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 11635 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 11647 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 11649 of 2023

Citation

2024(12) TAXREPLY 12185
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned Advocate Mr. D.K. Trivedi for the petitioners; learned Advocate Mr. Ankit Shah for the respondent No. 1 and learned Advocate Mr. Hirak Shah appearing for learned Senior Standing Counsel Mr. Nikunt K. Raval for the respondent Nos. 2 and 3. 2. Rule returnable forthwith. Mr. Ankit Shah, learned Advocate waives service of notice of rule for on behalf of the respondent No. 1 and Mr. Hirak Shah, learned Advocate waives service of notice of rule for and on behalf of the respondent Nos. 2 and 3. Since the controversy involved is short, the matter is finally heard and disposed of. 3. These petitions are filed under Article 226 of the Constitution of India where the common issue of rejection of refund applications based on Section 54 (3) of the GST Act read with Rule 89 (5) of the GST Rules is involved. 4. The petitioners therefore made applications under section 54 (3) of the GST Act to get the refund of....

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