IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7764 of 2025 ==================================================

INDUSIND BANK LIMITED Versus STATE OF GUJARAT & ORS.

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

Appearance:

MR PRASAD PRANJAPE with MR DHAVAL SHAH(2354) for the Petitioner(s) No.

1 GOVERNMENT PLEADER for the Respondent(s) No. 1,2,3 ==================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 20/06/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Heard learned advocate Mr. Prasad Pranjape for learned advocate Mr. Dhaval Shah for the petitioner and learned Senior Standing Counsel Mr. Utkarsh Sharma for the respondent appearing on advance copy.

2. It was submitted by learned advocate Mr. Prasad Paranjape for the petitioner that the respondent authority has issued the show cause notice in violation of the provisions of Section 75(10) of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”). In support of this, it was pointed out that the last date of furnishing the annual return as per Rule 80 of the CGST Rules in case of petitioner f