2025 (12) TMI 1371

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....val Shah(2354) For the Respondent(s) No. 1,2,3 : Ms. Nimisha Parekh Assistant Government Pleader ORAL ORDER PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA: 1. Heard learned advocate Mr. Dhaval Shah for the petitioner and learned Assistant Government Pleader Ms. Nimisha Parekh for the respondents. 2. By way of this petition, the petitioner has prayed to quash and set aside the Deficiency ....

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....dated 26.11.2019 and final transfer order dated 24.12.2019. 3.1. It is the case of the petitioner that M/s. Dayaram Pharma Chem obtained the Final Transfer Order to sale the said plot from GIDC and the same was sold to the petitioner under an agreement dated 19.07.2024. The petitioner paid the total amount in two installments. It is further the case of the petitioner that this Court in case of ....

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.... building and the same would not be subject to levy of GST as provided under Section 9 of the GST Act. 3.2. Thereafter, the petitioner applied for refund of the tax paid on the said leasehold transfer under Section 54 of the GST Act. However, respondent no. 3 issued Deficiency Memo in Form RFD-03 on the ground that the supporting documents are not legible and in addition it was stated that ther....

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....he petitioner, the same will be considered and refund will be paid to the petitioner. 5. Under the circumstances, the petitioner shall make an application seeking refund of the amount and in case such application is made by the petitioner, the amount of refund shall be paid to the petitioner within a period of one week from the date of receipt of such application. 6. With this observations, ....