Messrs Aalidhra Texcraft Engineers Vs Union of India
Date: December 11, 2024
Subject Matter
Refund: Limitation provisions u/s 54 do not apply where amount is erroneously deposited voluntarily
Summary
In the case, the petitioner, a manufacturer of textile machinery, challenged the rejection of their refund claim by the tax authority, arguing that it was denied due to limitation. The petitioner had mistakenly believed they had availed an excess Inp…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Paresh M. Dave for the petitioners and learned advocate Ms. Nidhi T. Vyas for the respondents. 2. RULE returnable forthwith. Learned advocate Ms. Nidhi Vyas waives the service of rule on behalf of the respondents. 3. By this petition under Article 227 of the Constitution of India, the petitioner has cha…