SARTHI PHARMACEUTICALS LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE present petition has been filed by the petitioner under Articles 226 and 227 of the Constitution of India as well as under Articles 14, 19 and 300A of the Constitution of India for the following prayers :

(2.) HEARD learned counsel, Shri Vaibhav Vyas for the petitioner and learned AGP Shri Kkashyap Pujara for the respondents.

(3.) LEARNED counsel, Shri Vyas therefore submitted that the directions were given by the High Court in Special Civil Application No.10381/2000 for considering the case irrespective of the time limit based on clause 43 regarding the difference in the excise, whereas the claim has been denied resorting to clause 51 and 52 that it is time barred and also no such revision would be permissible. Clause 51 read as under :