M/s N H ASSOCIATES v. SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE , RANGE I, DIVISION VI, AHMEDABAD NORTH & ANR. – Gujarat High Court

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Gujarat

A.S. Supehia, Justice & Pranav Trivedi, Justice

M/s N H ASSOCIATES

SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE , RANGE I, DIVISION VI, AHMEDABAD NORTH & ANR.

R/SPECIAL CIVIL APPLICATION No. 4566 of 2025 dated 24.03.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Refund – Petitioner challenged non-grant of refund of tax paid through adjustment against demand on sale of cotton seed oil cake – Coordinate Bench already held cotton seed oil cake exempt as cattle feed under relevant exemption notification and end use by purchaser is not decisive – Held: Writ petition allowed – Notice & order quashed and set aside – Respondents to issue refund within 12 weeks.

Represented By:

Counsel for the Petitioner: Hardik V Vora

M/s N H ASSOCIATES v. SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE , RANGE I, DIVISION VI, AHMEDABAD NORTH & ANR. – Gujarat High Court

M/s N H ASSOCIATES v. SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE , RANGE I, DIVISION VI, AHMEDABAD NORTH & ANR. – Gujarat High Court

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