Piyushkumar Shantilal Parmar vs Central Board Of Indirect Taxes A& ... on 28 January, 2025
11.4 In thiss regard, it is pro
ofitable to refer and rely
y upon tthe obseervationss
and orders/jjudgmennts rend
dered by
y the H
Hon'ble High Court in
i SCA
A
No.346/2018
8 (Shantti Swaroop S/o Bharat
B L
Lal vs. Union
U off India) decided
d
on 100.4.2018
8 whereiin the Hon'ble
H H
High Coourt of Gujarat
G bby accep
pting thee
challlenge off the peetitioner againstt the deenial off grant oof NFG
G in GP
P
Rs.54400/- an
nd the oorder passsed by this Triibunal in
n OA N
No.310/20
017 and
d
held in para 3.0
3 of the said ju
udgment as underr:-