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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Sazid Ali Khan – Appellant
Versus
Office of Principal Commissioner, Central GST and Central Excise Commissionerate, Vadodara – Respondent
ORDER :
1. Heard learned advocate Mr.Pavan S. Godiawala for the petitioner, learned advocate Mr.Neel P. Lakhani for the respondent Nos.1 and 2 through video conference and learned Assistant Government Pleader Mr.Abhishek D.Jain for the respondent No.3.
2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the Order-in-Original dated 24th January, 2025 passed by the respondent No.2-Joint Commissioner, Central GST, Vadodara-I.
3. The brief facts of the case are as under :
3.1. The petitioner is a proprietor of M/s.KSEG India International and doing scrap business since two decades.
3.2. The petitioner was registered under the provisions of Central Sales Tax Act and the Value Added Tax Act and after coming into force of the GOODS AND SERVICES TAX ACT , the petitioner was registered under the provisions of the Central/State GOODS AND SERVICES TAX ACT , 2017 (for short ‘the GST Act’).
3.3. It is the case of the petitioner that the petitioner filed regular returns as required under the provisions of the GST Act.
3.4. An information was received by the letter dated 04.10.2018 from the Joint Commissioner (Preventive), CGST,
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....
The court established that denying a party the right to cross-examine witnesses whose statements are relied upon in a penalty order violates principles of natural justice, rendering the order null.
The central legal point established in the judgment is the requirement to adhere to the principles of natural justice, including the grant of adequate opportunities for hearing and cross-examination ....
Breach of principles of natural justice and defiance of fundamental principles of judicial procedure falls within exceptions noticed by Supreme Court in the above decision, wherein availability of an....
The High Court affirmed that the issuance of a consolidated SCN for multiple financial years under the CGST Act is permissible, emphasizing the requirement of statutory compliance and the importance ....
The principles of natural justice, including the right to cross-examine witnesses, must be observed in adjudication proceedings under the CGST Act, 2017, rendering any violation void.
The denial of cross-examination in quasi-judicial proceedings does not inherently violate natural justice, especially when alternative remedies are available.
The right to cross-examine in tax proceedings is context-dependent, and denial does not constitute a breach of natural justice if sufficient opportunity to contest the findings is provided.
Bona fide purchasers cannot have Input Tax Credit reversed solely based on supplier registration cancellations absent substantial evidence of fraud.
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