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VIMAL AGRO PRODUCTS PVT. LTD. & ANOTHER vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Hetvi H Sancheti

Petitioner / Applicant

VIMAL AGRO PRODUCTS PVT. LTD. & ANOTHER

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Apr 24, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 21700 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 21706 of 2022

Citation

2024(4) TAXREPLY 9564

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ORDER

CAV COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Uchit Sheth for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents. [2] Both these petitions are preferred with a common issue challenging the notice issued by the respondent authority and therefore, the prayers made therein are also common. Both these petitions were heard analogously and are being disposed of by this common judgement and order. [4] Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of Rule for the respondents. [5] Having regard to the controversy in narrow compass, both the petitions are taken up for hearing. For the sake of convenience, Special Civil Application No. 21700 of 2022 is treated as the lead matter. [6] The petitioner supplies “mango pulp” to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing / re-packing. ....

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