2021 (2) TMI 1228

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..... LTD. VERSUS STATE OF GUJARAT [ 2020 (3) TMI 140 - GUJARAT HIGH COURT] has held that the dealer has passed on the burden to the respondent and hence, to deny the claim of refund to the respondent despite the State not contesting in principle the liability to refund would be hyper-technical . SLP dismissed.
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD AND HON'BLE MR. JUSTICE M.R. SHAH For the Pe .....

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..... hich is due and payable. 2 Ms Aastha Mehta, learned counsel appearing on behalf of the petitioners submits that the High Court has not considered the provisions of Section 36 of the Gujarat VAT Act 2003. Learned counsel sought to persuade the Court to take a fresh look at the correctness of the view of the High Court, urging that under Section 36, a refund can be granted to a dealer registered in .....

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