WEATHERPROOF SOLUTION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr.Kuntal A. Parikh for the petitioners and learned Assistant Government Pleader Mr.Raj Tanna for the respondent No.1.

(2.) Rule, returnable forthwith. Learned Assistant Government Pleader Mr.Raj Tanna waives service of notice of rule for and on behalf of the respondent No.1.

(3.) By this petition under Article 226 of the constitution of India, the petitioners have prayed for quashing and setting aside the letter/order dtd. 5/3/2024 whereby, application of the refund claimed by the petitioners which is rejected relying upon Sec. 34 of the Gujarat Value Added Tax Act, 2003 (for short 'the VAT Act '). The petitioners have further prayed for directing the respondents to grant refund of Rs.3,90,762.00 for the period 1/4/2017 to 30/6/2017 along with appropriate interest on such refund.