M/S. Jyoti Construction vs Deputy Commissioner Of Ct & .... ... on 7 October, 2021
15. The reliance by Mr. Roy, learned counsel for the
Petitioner on the judgment of the Gujarat High Court in
Vinayak Trexim v. State of Gujarat [2020] 79 GSTR 118
(Guj) is also not helpful to him. There a sum of
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Rs.20,00,000/- was to be refunded to the Assessee and it was
directed by the High Court that this amount could be used for
the purposes of pre-deposit. It is not possible in the present
case to equate the output tax payable to the amount of pre-
deposit required to be made. There is world of difference
between an amount which is refundable and an amount
which is liable to be paid as output tax. Here there is no
amount refundable to the Petitioner which could be utilized
for making of payment of the pre-deposit.