SINGHVI TRANDELINK LLP & ANR. v. STATE OF GUJARAT & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
SINGHVI TRANDELINK LLP & ANR.
v.
STATE OF GUJARAT & ANR.
R/SPECIAL CIVIL APPLICATION No. 2392 of 2026 dated 05.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Violation of natural justice – Order quashed for non-supply of RUDs with SCN – Refusal of cross-examination opportunity for witnesses whose statements formed inquiry basis – Revenue affidavit conceded cross-examination entitlement though explanation inconsistent with settled law – Documents supplied only during inquiry post-SCN issuance – Held: Orders set aside – Matter remanded for fresh inquiry from SCN stage – Authorities to supply complete RUDs list with SCN; grant cross-examination where requested – Inquiry to conclude within three months subject to petitioner cooperation – SCN itself not quashed, all other contentions kept open
Represented By:
Counsel for the Petitioner: Mihir Joshi, Sr. Advocate with Amal Paresh Dave, Paresh M Dave, Dhaval K Shah & Parth Rachh, Advocates
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