IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14912 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ==========================================================

M/S. AKASH AGRO INDUSTRIES LIMITED Versus STATE OF GUJARAT & ORS.

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Appearance:

YUVRAJ G THAKORE(7785) for the Petitioner(s) No. 1 MS SHRUNJAL SHAH, AGP for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 04/12/2025

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. RULE. Learned AGP Ms.Shrunjal Shah waives service of notice of rule on behalf of the respondents.

2. At the outset, learned senior advocate Mr.Dhaval Vyas assisted by learned advocate Mr.Yuvraj Thakore appearing for the petitioner has submitted that the issue involved in the present petition is squarely covered by the Judgment of the Coordinate Bench of this Court dated 12.02.2025 passed in Special Civil Application No.17298 of 2024 and the Judgment dated 27.03.2025 passed in Special Civil Application No.10677 of 2023.

3. It is submitted that identical worded circular dated 10.11.2022 issued by Central authority had been quashed and set aside and hence, in the present case the impugned circular No.181/13/2022-GST dated 12.11.2022 issued by the ultra vires respondent no.-1 may be declared as to the provisions of section 54 of the Gujarat Goods and service Tax Act, 2017.

4. Learned AGP Ms.Shrunjal Shah appearing for the respondents has very fairly admitted that in the Judgment dated 12.2.2025 passed in Special Civil Application No.17298 of 2024 by the coordinate bench of this Court, a similar circular had ultra vires been declared as and had been set aside.

5. She has submitted that prayers in the present writ petition are only confined to present petition and not to other tax period. Paragraphs No.5, 6 and 7 of the affidavit-in-reply filed on behalf of respondent No.3 reads as under.

“5. It is submitted that the present Petition is restricted to the refund applications at Sr. No. 1 to Sr. No. 3.

6. It is submitted that Refund Applications appearing at Sr. No.1 to 3 have been rejected by Assistant Commissioner of State Tax, Ghatak 25, Kalol vide separate orders dated 23.11.20222 based on the Circular No.181/13/2022-GST dated 12th November 2022 issued by Respondent No. 1 on the ground that the Petitioner Company is not eligible to get refund since the refund application is filed after 18.07.2022 i.e., the date on which Notification No.09/2022 State Tax (Rate) would come into force.

7. It is submitted that in respect of the Refund Application appearing at Sr.No. 1 to 3 bearing ARN No. AA2409220863840, AA240922091952Y and AA2410220107603, the Petitioner Company filed Appeals against the order of rejection dated 23.11.2022 before the Respondent No. 2, the Appellate Authority on 22.02.2023. The Respondent No. 2 has also rejected the Appeal vide orders dated 30.11.2024 on the ground that the Petitioner Company is not eligible to get refund since the refund applications are filed after 18.07.2022 i.e., the date on which Notification No. 09/2022 -State Tax (Rate)

came into force.

6. It is not in dispute that for the following periods, the application is filed for refund. The same has been rejected on 23.11.2022 which has been confirmed by the appellate authority by the order dated 30.11.2024. The details are as under:

7. The Coordinate Bench in the Judgment dated

12.02.2025 while examining similarly worded circular dated

10.11.2022 has held thus :

“11.4 This Court in the case of Ascent Meditech (Supra) has held as under :-

“48. In view of the foregoing reasons, the impugned order dated 24.08.2023 is hereby quashed and set aside. The Circular No. 181/22 dated 10.11.202