JHALAK EXPORTS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr.Uchit Sheth for the petitioner and learned Assistant Government Pleader Mr.Chintan Dave for the respondent.

(2.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged order dtd. 16/6/2023 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (for short 'the Tribunal') in Revision Application No.59 of 2021, whereby the Tribunal dismissed the Revision Application as not maintainable before the Tribunal.

(3.) Brief facts of the case are as under.