GAIL (INDIA) LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Akshat Khare for the petitioner and learned advocate Mr. Priyank Lodha for respondents no.1, 2 and 3.

(2.) By invoking the writ jurisdiction of this Court under Article 226 of the Constitution, the petitioner has prayed to set aside the order-in-origin dtd. 30/4/2021 passed by respondent no.3-Deputy Commissioner, Central Tax, GST Division-II, Vadodara. It is also prayed to set aside the order-in-appeal dtd. 24/9/2021, which is passed by the appellate authority-Commissioner, GST & Central Excise (Appeals), respondent no.2 herein. Further direction is prayed for against the respondent department to refund the service tax paid in cash along with the applicable interest under the transitional provision of Central Goods & Service Tax as claimed by the petitioner.

(3.) The facts are to be noticed only for the purpose of having an idea of the controversy raised in the petition.