2025 (12) TMI 1372

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....o. 1, 2 : Mr. Abhay Y Desai(12861) For the Respondent(s) No. 1, 2 : Ms. Shrunjal Shah Assistant Government Pleader ORAL JUDGMENT PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA: 1. Heard learned advocate Mr. Abhay Desai for the petitioners and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. ....

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.... GIDC to M/s. Tatva Chintan Pharma Chem. Ltd., by execution of assignment deed dated 22.12.2021. 4.1. Thereafter the Assistant Commissioner of State Tax (4) (Enforcement), Division-6, Vadodara issued a summons dated 13.02.2023, 03.04.2023 and 26.09.2023 under Section 70(1) of the Goods and Services Tax Act, 2017 (for short "GST Act") to the petitioner to tender the statement and provide the det....

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....n the transfer of assignment rights or not, the petitioner paid the interest amount through four Form DRC-03 on the tax paid and adjusted through cash ledger under protest. It is further the case of the petitioner that this Court in case of Gujarat Chamber of Commerce v. Union of Indian reported in 2025 SCC Online Guj. 225 has held that the assignment by sale and transfer of leasehold rights of th....

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....T RFD-01 under the head "Any other" on 14.07.2025 under Section 54(8) read with Section 54(1) of the GST Act claiming refund of the interest amount paid under protest along with necessary documents. 4.3. However, respondent no. 2 issued the impugned deficiency memo in Form GST RFD-03 dated 15.07.2025 under Rule 90(3) of the Goods and Services Tax Rules, 2017 indicating that there is no notifica....