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2022 (6) TMI 849

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..... 74 - GUJARAT HIGH COURT ] passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents als .....

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..... 2. By way of the present application, the applicants - original petitioners have prayed to direct the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. 3. Mr. Uchit N. Sheth, learned advocate appearing for the applicant would submit that .....

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..... 9.5.2022 passed by Hon'ble Apex Court. He, therefore, would submit that in view of the above referred order of Hon'ble Apex Court, necessary direction may be issued to the respondents to refund the amount of tax already paid by the applicant. 4. We have heard learned advocates appearing for the respective parties and considered the decision of the Hon'ble Apex Court upholding the de .....

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