Case Law Details
Case Name : LA-Gajjar Machineries Private Limited Vs Union of India & Ors. (Gujarat High Court)
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All High Courts Gujarat High Court
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LA-Gajjar Machineries Private Limited Vs Union of India & Ors. (Gujarat High Court)
The petitioner, a registered GST assessee engaged in manufacturing pumps and pump sets, filed a writ petition under Articles 226 and 227 of the Constitution seeking multiple reliefs. These included: a declaration that paragraph 12 of Circular No.125/44/2019-GST dated 18 November 2019—requiring rectified refund applications to be filed within two years from the “relevant date”—was ultra vires Section 54 of the CGST Act; quashing of Order-in-Appeal dated 9 November 2020 rejecting its refun
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