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2024 (5) TMI 181
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....E PETITIONER(S) NO. 1 MS MAITHILI MEHTA AGP ON ADVANCE COPY SERVED TO ASST. GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 DS AFF.NOT FILED (N) FOR THE RESPONDENT(S) NO. 1 NOTICE SERVED FOR THE RESPONDENT(S) NO. 2 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy rais....
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.... in accordance with law. 4. It appears that impugned order of rejection of refund is passed without assigning any reason also. In such circumstances, the impugned order dated 01.12.2023 passed in Form-GST-RFD-06 under Rule 92(1), 92(3), 92(4), 92(5), 92(7), 92(5), 92(6) read with Sections 73 and 74 of the Gujarat Goods and Service Tax Act, 2017 ('GST Act', for short) is hereby quashed and set a....