2022 (5) TMI 1576

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....E MS. JUSTICE NISHA M. THAKORE Appearance: For The Petitioner(S) No. 1,2 : Uchit N Sheth (7336)   For The Respondent(S) No. 1,2 : Notice Served   COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Since the issues raised in all the captioned writ applications are the same, those are taken up for hearing analogously and are being disposed of by this common order. ....

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....ong with appropriate interest on such refund; C. Ex parte ad interim relief in terms of prayer B may kindly be granted; D. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 3. It appears from the materials on record that the writ applicants are enga....

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....ility. 6. In such circumstances referred to above, the applicants claimed refund of such excess tax in the self-assessment return filed in Form 205 under Section 33 of the VAT Act for the year 2013-14. 7. The writ applicants are here before this Court as despite number of reminders for grant of refund to the writ applicants, the refund has not been processed and paid. 8. We have heard Mr. Uchit....