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    <title>2021 (12) TMI 1470 - GUJARAT HIGH COURT</title>
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    <description>The HC directed respondents to accept manual applications for export benefits due to the impending deadline of 31.12.2021, ensuring no prejudice to either party&#039;s rights. Pleadings were to be completed by 12.01.2022, allowing both parties time to present arguments. The HC also corrected a reference to the Sabka Vishwash Scheme in a prior order, ensuring accurate proceedings. The next hearing was set for 12.01.2022 to address remaining issues and ensure fair resolution. The decision did not create equity for any party, focusing on procedural fairness and timely resolution.</description>
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