Case Law Details
Uni Well Exim Vs State of Gujarat (Gujarat High Court)
1. Heard Mr. Hardik Modh, learned advocate appearing for the petitioner and Mr. Dharmesh Devnani, learned AGP on advance copy for respondent State.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has mainly prayed as under:
“11(a) That this Hon’ble Court be pleased to issue a Writ or Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction for calling upon the refund application dated 24.12.2019 (Annexure – F), Show Cause Notice dated 11.01.2020 for rejection of the application for refund (Annexure – I) and reply to the Show Cause Notice dated 25.01.2020 (Annexure J) and after going through the same, order the Respondents to sanction refund claim provisionally in terms of Section 54(6) of the CGST Act, 2017/SGST Act, 2017, read with Rule 91(2) of the CGST Rules, 2017;
(b) That this Hon’ble Court be pleased to issue a Writ or Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction directing the Respondents, their servants, agents or representatives to adjudicate the Show Cause Notice issued in prescribed Form GST-RFD-08 dated 11.01.2020 (Annexure – I) forthwith without any further delay.”
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