Gujarat High Court
M/S Ktex Non-Woven Pvt. Ltd. vs Union Of India on 29 September, 2021
Author: Sonia Gokani
Bench: Sonia Gokani, Rajendra M. Sareen
C/SCA/14484/2021 ORDER DATED: 29/09/2021
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 14484 of 2021
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M/S KTEX NON-WOVEN PVT. LTD.
Versus
UNION OF INDIA
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Appearance:
KUNTAL A PARIKH(7757) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2,3,4
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CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
and
HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN
Date : 29/09/2021
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
1. The petitioner is before this Court seeking following reliefs: -
"(a) That this Honorable Court be pleased to quash and set aside Notification No. 26/2017-
Custom, dated 29.06.2017annexed as 'Annexure-F' to the extent amending Notification No. 16/2015- Customs, dated 01.04.2015, annexed as 'Annexure- B'; and
(b) That this Honorable Court be pleased to quash and set aside Trade Notice 11/2018, dated 30.06.2017 issued by the Respondent No. 2, annexed as 'Annexure-G', to the extent it is stated therein under Chapter 5 that importers would need to pay IGST; and
(c) That this Honorable Court be pleased to issue writ of mandamus or any other appropriate writ, direction or order directing the Respondents to sanction, grant and pay the refund of Rs. 4,95,90,643/- and interest thereon at the Page 1 of 2 Downloaded on : Fri Oct 01 04:51:17 IST 2021 C/SCA/14484/2021 ORDER DATED: 29/09/2021 appropriate rate after first directing reversal of the entries of utilization of the subject credit and debiting the said amount from credit ledger consequently available with the petitioner or in such other manner as deemed appropriate in the facts and circumstances of the case; and
(d) Ex parte ad-interim relief in term of Prayer 9(c) be granted; and
(e) For Costs; and
(f) That this Honorable Court be pleased to grant such other and further relief/s as are deemed just and proper in the facts and circumstances of this case."
2. We have heard learned senior advocate Mr. Mihir Joshi assisted by learned advocate Mr. Kuntal Parikh for the petitioners. He has urged that the issue is covered by the decision of this Court rendered in case of M/s. Prince Spintex Pvt. Ltd. vs. Union of India in Special Civil Application No. 20756 of 2018.
3. Issue Notice for final disposal making it returnable on 21.10.2021.
(SONIA GOKANI, J) (RAJENDRA M. SAREEN,J) Bhoomi Page 2 of 2 Downloaded on : Fri Oct 01 04:51:17 IST 2021