Case Law Details
Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court)
Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal.
The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the lapse of five years since introduction of GST.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. The petitioner is a private limited company, registered under the provisions of the Companies Act, 1956, is aggrieved by the action of the respondent authority in rejecting the refund claim of the petitioner vide order dated 29/07/2022 and upholding the refund rejection dated 22/05/2021 on the ground that the Letter of Undertaking or Bond required under Section 16 of the Integrated Goods & Services Tax Act,2017 read with Rule 96A of Central Goods & Services Tax Rules,2017, has not been furnished.
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