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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Bhavani Tractor – Appellant
Versus
Union of India – Respondent
ORDER :
1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondents.
2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
“A This Hon’ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 14.06.2024 (annexed at Annexure A) as well as order dated 20.10.2023 (annexed at Annexure J) as being wholly without jurisdiction, arbitrary and illegal.
B. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith refund the amount of penalty deposited under Section 74(5) of the GST Acts along with approprite interest on such refund.”
3. The brief facts of the case are as under:
3.1 The petitioner is an authorised dealer of Mahindra Tractors and is duly registered under the provisions of the Central / State Goods & Services Tax Act, 2017 (for short ‘the GST Act’).
3.2 It is the case of the petitioner that for the year 2019-20, there was outs
The court ruled that absence of willful misstatement justifies directing reassessment under Sec.75(2) of the GST Act instead of penalties under Sec.74, allowing for the benefit of Sec.128A post-legis....
The imposition of penalties without adherence to principles of natural justice renders administrative orders unsustainable.
The main legal point established in the judgment is the emphasis on the availability of appeal under Section 107 of the CGST Act as the appropriate remedy to address issues related to the applicabili....
Tax authorities must provide substantial evidence of fraud or suppression of facts before imposing penalties under Sections 74 and 50, especially when input tax credit has already been reversed volun....
A writ petition against a GST demand is not maintainable when an alternative remedy of appeal is available under Section 107 of the GST Act.
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