SCA/21685/2019

Judgment text excerpt

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 petitioner is engaged in the business of manufacturing wooden pallets and boxes (hereinafter referred to as the "finished goods"). It is the case of the petitioner that during the subsistence Page 1 of 41 Uploaded by () on Downloaded on : Tue Jun 30 23:41:27 IST 2026 NEUTRAL CITATION C/SCA/21685/2019 CAV JUDGMENT DATED: 29/06/2026 2026:GUJHC:38993-DB of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act"), the petitioner purchased the raw materials upon payment of Value Added Tax at the rate of 15% and sold the finished goods on payment of VAT at the rate of 5%. Consequent