(1.) Heard learned advocate Mr. Dhaval Shah for the petitioner and learned advocate Mr. Priyank Lodha for the Respondents.
(2.) By filing the present petition under Article 226 of the Constitution, the petitioner has prayed for direction against the Respondents to re-credit amount of Rs.3,37,076.00 in electronic credit ledger of the petitioner with interest from the date of order dtd. 19/11/2019 till its realisation. The petitioner has also prayed to set aside the said order dtd. 19/11/2019.
(3.) The petitioner no.1 is engaged in the business of trading and clearance of finished excisable goods, namely analytical instruments and consumables such as mass spectroscopy, standard and impurities machinery, laboratory products, force scientific columns, cole parmer, modular gas generators, etc., which are mainly used by the pharmaceutical companies.