Gujarat High Court
Scarlet Prints Llp & vs State Of Gujarat & on 9 February, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/SCA/2318/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT
AHMEDABAD
SPECIAL CIVIL APPLICATION No. 2318 of 2018
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SCARLET PRINTS LLP & 1....Petitioner(s)
Versus
STATE OF GUJARAT & 1....Respondent(s)
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Appearance :
Mr UCHIT N SHETH, ADVOCATE for the Petitioner(s) No. 1 - 2
ADVANCE COPY SERVED To GP/PP for the Respondent(s) No. 1
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CORAM: HONOURABLE Mr. JUSTICE AKIL
KURESHI
and
HONOURABLE Mr. JUSTICE B.N. KARIA
9th February 2018
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Grievance of the petitioners is that the VAT authorities are not granting provisional refund on the exports made by the petitioners on the ground that the exports were made through couriers and that the Circular dated 17th February 2007 issued by the Government providing for modalities for the payment of provisional refunds does not recognize the documents supplied by the couriers.
Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Feb 09 23:07:34 IST 2018 C/SCA/2318/2018 ORDER Counsel for the petitioners drew our attention to the said Circular dated 17th February 2017 and the impugned communication dated 11th December 2017 under which the authorities have refused petitioners' request for provisional refund of Rs. 4,65,000/= for the month of March 2017. Counsel submitted that the authorities do not dispute the petitioners' actual exports and further that in the past, even the exports made through Couriers, were qualified for provisional refund.
Notice returnable on 9th March 2018.
[AKIL KURESHI, J.] [B.N. KARIA, J.] Prakash Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Feb 09 23:07:34 IST 2018