Modification of Order dtd.

undefined IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15009 of 2025 [On note for speaking to minutes of order dated 20/11/2025 in R/SCA/15009/2025 ]

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LUXOR HOSPITAL & ANR.

Versus UNION OF INDIA & ANR.

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Appearance:

MR ABHAY Y DESAI(12861) for the Petitioner(s) No. 1,2 NIDHI T VYAS(7772) for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 01/12/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

The note for Speaking to Minutes is moved by the learned advocate for the petitioners seeking clarification in the order dated 20.11.2025.

Having regard to the averments made therein, the words recorded in paragraph no.2 of the said order, the date of the impugned show-cause cum demand notice shall be read as “29.09.2025” instead of “27.05.2024”.

Rest of the order remains as it is.

Accordingly, the note for Speaking to Minutes stands allowed.

Radhika / 41 undefined IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15009 of 2025 ==================================================

LUXOR HOSPITAL & ANR.

Versus UNION OF INDIA & ANR.

==================================================

Appearance:

MR ABHAY Y DESAI(12861) for the Petitioner(s) No. 1,2 NIDHI T VYAS(7772) for the Respondent(s) No. 1,2 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 20/11/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Abhay Desai for the petitioners and learned Assistant Government Pleader Ms. Nidhi T. Vyas for the respondents.

2. Learned advocate Mr. Abhay Desai submitted that the impugned show-cause cum demand notice dated 27.05.2024 was issued in contrary to the provision of Section 74(5) of the CGST/GGST Act, 2017 (for short “the Act”), as the respondent authorities have not issued any notice in Form GST DRC-01A as contemplated under Rule 42(1A) of the CGST/GGST Rules, 2017.

3. It was submitted that though the requirement of issuance of the pre-consultation notice in Form-DRC-01A is not compulsory as per the amendment brought on the statute with effect from 15th October, 2020, the word ”may” is required to be read as “shall” otherwise, Subsection (5) of Section 74 of the Act would become redundant.

4. Considering the above submissions, issue Notice returnable on 27.11.2025. By way of ad-interim relief, the petitioners shall continue to cooperate in the adjudication process of the impugned show-cause notice, however the respondents shall not pass the final order during the pendency of this petition. Direct service through e-mail is permitted.

phalguni/65