DHARTI QUARRY WORKS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs :-

(2.) The writ applicant No.1 is a partnership firm and the writ applicant No.2 is one of the partners of the said firm.

(3.) The writ applicants seek to challenge the decision of the respondent No.4 in declining to grant the refund of the amount recovered during the search for the period between F.Y. 2012-13 and 2015-16 to the tune of Rs.14,61,850/-, which according to learned counsel for the writ applicants has not been appropriated by passing the audit assessment orders and the same now having become time barred.