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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Bhargav D.Karia, Pranav Trivedi
Unicure Remedies Private Limited – Appellant
Versus
Union Of India – Respondent
ORDER :
BHARGAV D. KARIA, J.
1 Heard learned advocate Mr.Anandodaya Mishra, learned counsel for the petitioner and Mr.Deepak Khanchandani, learned counsel for the respondent.
2 By this petition under Article 227 of the Constitution of India, the petitioner has challenged the Order-in-Original dated 03.02.2025 passed by the Adjudicating Authority on the ground that it is without jurisdiction and authority of law and against the principles of natural justice.
3 The brief facts of the case are as under:
3.1 The petitioner is engaged in manufacturing of the pharmaceutical products falling under Chapter Heading 30043919 and 30049059.
3.2 The Assistant Commissioner of the C.G.S.T issued “notice for conducting audit” dated 23.08.2023, whereby, the petitioner was asked to furnish Purchase Register along with invoices for the entire audit period from 01.07.2017 to 31.03.2022.
3.3 In response to the said notice, the petitioner, by E-mail dated 19.10.2023 submitted the documents. However, the Purchase Registers submitted by the petitioner was without invoice number of the supplier but, voucher numbers were reflected in a running format.
3.4 Thereafter, the petitioner was informed by E-mail dated 09.1
The court held that challenges to tax adjudications must be brought before the Appellate Authority rather than through writ petitions, affirming the alternative remedy available under the GST Act.
Bona fide purchasers cannot have Input Tax Credit reversed solely based on supplier registration cancellations absent substantial evidence of fraud.
The failure to provide an opportunity for personal hearing before issuing adjudication orders constitutes a violation of the principles of natural justice, necessitating quashing of such orders.
The importance of adhering to principles of natural justice in tax assessment proceedings.
The main legal point established in the judgment is the requirement for compliance with the provisions of the SGST Act and the CGST Act, including the consequences of clerical errors in filling up fo....
A party may challenge an order under Article 227 of the Constitution only when fundamental rights are breached or if there's a violation of natural justice; otherwise, adherence to alternative remedi....
Point of Law - Even if accept contention of petitioner that respondent ought to have proceeded under Section 62 and not under Section 73, it is at best a case of invoking a wrong legal provision inst....
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