M/s ACCO LOGISTICS AND FORWARDING THROUGH NISARG Y SHAH v. ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE DIV XI (PANOLI) VADODARA -II – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s ACCO LOGISTICS AND FORWARDING THROUGH NISARG Y SHAH
v.
ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE DIV XI (PANOLI) VADODARA -II
R/SPECIAL CIVIL APPLICATION No. 14415 of 2025 dated 05.02.2026
Law : GST
Act Name : Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : Matter remanded back
Provisional Attachment – Refund Appeal – Refund application sanctioned by adjudicating authority, department appealed – Appellate authority allowed department appeal citing violations of Sections 16(1) & 16(3) IGST Act – Petitioner neither attended personal hearings nor received virtual hearing links despite notices – Appellate authority failed to consider documentary evidence produced before original authority despite petitioner’s non-appearance – Held: Order set aside – Matter remanded for fresh hearing with costs – Reasoned order directed within 12 weeks.
Represented By:
Counsel for the Petitioner: Hardik V Vora
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