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NEUTRAL CITATION

C/SCA/6715/2024 JUDGMENT DATED: 02/04/2026

0.31311729871805116

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6715 of 2024

FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and

HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✔

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

KOMAL JAYESHBHAI HEMAVAT Versus THE STATE TAX OFFICER (4) & ANR.

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

Appearance:

MR PUNIT B JUNEJA(3972) for the Petitioner(s) No. 1 MR. RAJ TANNA, ASSISTANT GOVERNMENT PLEADER/PP for the Respondent(s) No. 1

MS HETVI H SANCHETI(5618) for the Respondent(s) No. 2 NOTICE SERVED BY DS for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

Date : 02/04/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. Punit Juneja for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No. 1 and learned advocate Ms.

Hetvi Sancheti for respondent No.2.

2. Rule, returnable forthwith. Learned Assistant

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NEUTRAL CITATION

C/SCA/6715/2024 JUDGMENT DATED: 02/04/2026

0.31311729871805116

Government Pleader Mr. Tanna waives service of notice of rule for and on behalf of the respondent No.1 and learned

advocate Ms. Hetvi Sancheti for the respondent No.2.

3. Since the issue involved in the present writ petition is in narrow compass, the matter is taken up for final hearing and

final disposal today.

4. On 24.04.2024, this Court passed the following order:

“1. Learned advocate Mr.Punit Juneja submitted that contrary to Section 75(4) of the Central Goods & Service Tax Act the impugned order dated 30^th December, 2023 is passed without providing any opportunity of hearing to the petitioner and therefore, there is breach of

principles of natural justice.”

5. The facts of the case are as under:

5.1 The petitioner is a registered tax payer under the provisions of the Gujarat Goods and Service Tax Act, 2017 (for short “the GST Act’). The premises of the petitioner was raided and the books of the accounts were seized. Subsequently, show-cause notice dated 21.09.2023 was issued in Form GST DRC 01. The petitioner filed reply to the show- cause notice on 21.11.2023. However, without giving opportunity of personal hearing, the respondent passed order

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NEUTRAL CITATION

C/SCA/6715/2024 JUDGMENT DATED: 02/04/2026

0.31311729871805116

under Section 74 of the GST Act on 30.12.2023, which is

impugned in the present writ petition.

6. Today, Mr. Tanna, learned Assistant Government Pleader has submitted, on the basis of the affidavit-in-reply filed in present writ petition, that the answering respondent had issued the show-cause notice on 11.09.2023 and 21.09.2023. The petitioner has filed the reply in Form DRC-06 dated 21.11.2023 for the Financial Year 2017-18 and in Form DRC-06 filed by the petitioner, the petitioner has selected “NO” in the box for personal hearing. That is the reason the opportunity of personal hearing was not granted to the petitioner. However, it was categorically accepted by Mr. Tanna, learned Assistant Government Pleader that three personal hearing are envisaged under the provisions of Section 75(4) of the GST Act, which were not provided to the petitioner. Therefore, the stand taken by the learned Assistant Government Pleader cannot be countenanced, inasmuch as, the option of no personal hearing taken by the petitioner, cannot override the effect of mandate given by the statutory

provision in Section 75(4) of the GST Act.

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