Gujarat HC Dismisses misconceived WP under Section 73(9) r.w.s 78 & 107 of GST Act

Stallion Energy Private Limited Vs Union Of India (Gujarat High Court)

In a significant ruling, the Gujarat High Court dismissed a writ petition (WP) filed by Stallion Energy Private Limited against Union of India, citing sections 73(9) read with sections 78 and 107 of the Gujarat Goods and Services Tax Act, 2017 as misconceived. The petitioner was seeking to quash the provisions of attachment proceedings under Section 83 of the Act and demanded a refund of amounts withdrawn from their bank account by the respondents.