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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Bhargav D.Karia, Pranav Trivedi
Reliance Formulation Private Limited – Appellant
Versus
Assistant Commissioner Of State Tax, Ghatak 21, Division 2 – Respondent
| Table of Content |
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| 1. petitioner’s status and advisory received (Para 3 , 4) |
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Ashutosh S. Dave for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent who appears on advance copy.
2. Issue Notice, returnable forthwith. Learned Assistant Government Pleader Ms.Shrujnal Shah waives service of notice for and on behalf of the respondent.
3. This petition is filed under Article 226 of the Constitution of India with the following prayers :
“A. Hold that the impugned advisory is arbitrary, illegal and are dehors to the provisions of the Central/Gujarat Goods and Services Tax Act, 2017 as also the Central/Gujarat GOODS AND SERVICES TAX RULES , 2017 and as a consequence thereof be pleased to quash and set-aside the advisory dated 18.12.2024 is issued by the Respondent to the Petitioner which is annexed at ANNEXURE A to the petition;
B. Pending the admission, hearing and final disposal of the petition, be pleased to stay the operation, implementation and execution of the impugned advisory dated 18.12.2024 issued by the Respondent as is annexed at ANNEXURE A to the petition.”
4. The brief facts of the case a
Recovery actions under the GST Act cannot commence without proper notice to the taxpayer and due process as mandated by the amended rules.
The court emphasized the necessity of issuing a show cause notice before passing orders under GST, ruling that failure to do so invalidates the order.
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....
The main legal point established in the judgment is that the Summary Order must be supported by a detailed show cause notice and a detailed adjudication order as required by the JGST Act, and the App....
Natural justice is upheld when multiple opportunities to be heard are provided; consolidated orders across tax periods are permissible under CGST law without causing prejudice unless demonstrable har....
Recovery actions must adhere to mandatory procedures, ensuring due process and proper notice to the party liable, not conflated with unrelated entities.
The liability of interest under Section 50 of the JGST Act cannot be raised without initiating adjudication proceedings under Section 73 or 74 if the taxpayer disputes the liability of interest.
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