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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Torrent Power Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1 Heard learned Senior Advocate Mr.S.N.Soparkar with learned advocate Mr.Uchit Sheth for the petitioner at length on 10.07.2025. Learned advocate Ms.Hetvi Sancheti for the respondents, sought for time to make submissions, and therefore, the matter was adjourned. Thereafter, learned advocate Ms.Hetvi Sancheti has made submissions from time to time on various dates and has completed her submissions today, and therefore, we are able to proceed with the judgement.
2 Having regard to the controversy arising in this petition in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for hearing.
3 By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the show-cause notice dated 30.11.2022 issued under Sec.74 of the Central/Gujarat Goods & Services Tax Act, 2017 (for short ‘the GST Act’) on the ground that the same was issued without jurisdiction.
3.1 During the pendency of the petition, the respondent No.3 passed an Order-in-Original dated 25.01.2025 under Sec.74 of the GST Act. The petitioner has, therefore, preferred an amendment to place the
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