2022 (4) TMI 409

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..... JUSTICE NISHA M. THAKORE MR D K TRIVEDI FOR THE PETITIONER MR UTKARSH R SHARMA FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2 For the sake of convenience, the Special Civil Application N....

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....efund of IGST mentioned hereinabove from the date of shipping bills up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondent authorities. E. Your Lordships may be pleased to grant an ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause 'C' and 'D' hereinabove; ....

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....de in connection with the shipping bills. 6 The issue is no longer res integra in view of two pronouncements of this High Court (i) in the case of Amit Cotton Industries vs. Principal Commissioner of Customs [2019 (29) GSTL 200 (Guj)] and (ii) Awadkrupa Plastomech Pvt. Ltd vs. Union of India [2021 (46) GSTL 31 (Guj)]. 7 We take notice of the fact that Awadkrupa Plastomech (supra) was challen....