Gujarat HC in the case of Diesel World Pvt. Ltd. Versus Union of India
Case Covered: Diesel World Pvt. Ltd. Versus Union of India Facts of the Case: The subject matter of challenge in the present writ application is to the show cause notice dated 24th December 2020 issued by respondent No.3 under Section 74 of the Act, 2017 by applying the circular dated 4th September 2018, more particularly, the para 3.2 therein with retrospective effect. It is the case of the writ applicant that upon export of goods against a letter of undertaking without payment of tax, it was entitled to refund of the unutilized Input Tax Credit under Section 54(3) of the Act, 2017. Accordingly, the writ applicant filed an application for a refund for the period between September
