Modification of Order dtd.

0.9211961534731267 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15039 of 2025 [On note for speaking to minutes of order dated 22/01/2026 in R/SCA/15039/2025 ]

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HARIOM INDUSTRIES THROUGH PROPRIETOR PALAKBEN DEVENDRAKUMAR PATEL Versus STATE OF GUJARAT & ANR.

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Appearance:

MR ABHAY Y DESAI(12861) for the Petitioner(s) No. 1 MS NIMISHA PAREKH AGP for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 12/02/2026

ORAL ORDER

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

The note for Speaking to Minutes is filed by the petitioner in view of an inadvertent error in the order dated 22.01.2026.

Having regard to the averments made in the application, the order dated 22.01.2026, stands clarified to the extent that instead of the word “408 days” be read as “08 days”.

The note for Speaking to Minutes is accordingly allowed to the aforesaid extent.

Rest of the order remains as it is.

(A. S. SUPEHIA, J)

(PRANAV TRIVEDI,J)

Radhika / 1

0.9211961534731267 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15039 of 2025 =============================================

HARIOM INDUSTRIES THROUGH PROPRIETOR PALAKBEN DEVENDRAKUMAR PATEL Versus STATE OF GUJARAT & ANR.

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

Appearance:

MR ABHAY Y DESAI(12861) for the Petitioner(s) No. 1 MS NIMISHA PAREKH, AGP for the Respondent(s) No. 1,2 =============================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 22/01/2026

ORAL ORDER

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

1. The present writ petition has been filed seeking direction for quashing and setting aside the impugned Show Cause Notice dated 10.09.2024, order dated 30.12.2024, and the appellate order dated 02.08.2025.

2. The Appellate authority, the Deputy Commissioner of State Tax, (Appeal-1), Division-2, Ahmedabad, vide order dated 02.08.2025 has been rejected the appeal on the ground of delay. Admittedly, the appeal has been filed after a delay of

408 days, which is beyond the statutory period of 120 days.

3. The present petitioner is engaged in the business of manufacturing and supplying submersible pump stampings. The petitioner is duly registered under GST in the State of Gujarat bearing registration No.24ALZPP5568Q1ZQ.

4. During Financial Year (FY) 2020-21, the petitioner had purchased / received goods (i.e. SS Round Bar) from Vinayak

0.9211961534731267 Steel (proprietorship of Patel Jayeshbhai Babubhai) (“supplier”), bearing GSTIN: 24AJPPP1801N1ZY, for a taxable value of Rs.51,09,450/-. The said supplier had issued tax invoices from time to time for the supply of goods and charged applicable GST at 18%, amounting to Rs.9,19,702/- (CGST: Rs.4,59,851/- & SGST: Rs.4,59,851/-) on the invoices and collected the same from the petitioner. The said supplier had also generated the e-way bill for the movement of the goods from its place of business to the place of business of the petitioner as per Rule 138(1) of the Gujarat State GST Rules, 2017 (“the GGST Rules, 2017”), read with Section 68 of the Gujarat State GST Act, 2017(“the GGST Act, 2017”).

5. During the same period (FY 2020-21), the petitioner also purchased inputs from Umiya Enterprise (proprietorship of Patel Hiren Bharatbhai), bearing GSTIN 24BUIPP3185Q1ZV. The petitioner availed ITC amounting to Rs.8,80,210/- (CGST of Rs.4,40,105/- and SGST of Rs.4,40,105/-) in GSTR-3B filed for FY 2020-21.

6. The State Tax Officer, Enforcement-2, Ahmedabad, undertook scrutiny of the returns filed by the petitioner for FY 2020-21 and issued an intimation in FORM DRC-01A dated 03.10.2022, indicating that the ITC of Rs.8,80,210/- availed by the petitioner in respect of purchases from Umiya Enterprise was not eligible s