2024 (6) TMI 1170

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.... (5283). For the Respondent(s) No. 1,2,3,4 : Mr Raj Tanna, AGP. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. D.K. Trivedi for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State. 2. This petition is filed with the following prayers: "(A) Your Lordships may be pleased to admit and allow this petition; ....

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....ased to grant such other and further relief(s)as deemed fit and proper in the interest of justice and equity." 3. Brief facts of the case are that a search was carried out in the premises of the petitioners based on warrant and the statements of the petitioners were recorded. 4. It is the case of the petitioners that the petitioners under coercion were made to pay an aggregate amount of Rs. 13,....

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....3 and reiterated the request for refund along with interest under section 38 of the VAT Act. 9. Being aggrieved by the inaction on part of the respondents upon the request for refund, the petitioners have preferred the present petition. 10. On perusal of the facts, it is apparent that the respondents have not passed any order disposing of the refund applications dated 04.06.2021 and 24.09.2021. ....