NSCINDIA LOGISTICS PRIVATE LTD. v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
NSCINDIA LOGISTICS PRIVATE LTD.
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 17378 of 2025 dated 24.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
No personal hearing despite scheduled date – Court verified original file confirming hearing occurred with petitioner signature, clerical error in order date – Portal reflected correct date and petitioner received order same day with signature – Held: False averments in Ground (B) about natural justice violation; counsel withdrew after discovering client/briefing lawyer misled on facts – Unrepresented petitioner absent at final hearing – Petition rejected with exemplary costs – Restoration requires affidavit clarifying false statement.
Represented By:
Counsel for the Petitioner: Apurva N Mehta
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member