SCA/21685/2019

NEUTRAL CITATION C/SCA/21685/2019 CAV JUDGMENT DATED: 29/06/2026 2026:GUJHC:38993-DB Reserved On : 16/06/2026 Pronounced On : 29/06/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.21685 of 2019 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ============================================= Approved for Reporting Yes No a ========================================================== DILIP BABUBHAI PATEL, PROPRIETOR OF M/S SHREE UMIYA TIMBERS Versus STATE OF GUJARAT & ANR. ========================================================== Appearance: KUNTAL A PARIKH(7757) for the Petitioner(s) No. 1 MR RAJ TANNA, AGP for the Respondent(s) No. 1,2 CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) (1) In the present writ petition, the petitioner prays for directions directing the respondents to grant refund of Rs.18,74,676/- along with applicable interest thereon, and also for re- crediting the Input Tax Credit (ITC) of Rs.18,74,676/- to its Electronhic Credit Ledger (ECL). BRIEF FACTS: (2) The petitio