M/s R P CHEMICALS THROUGH PARTNER ATULKUMAR JIVANLAL PADIA v. SUPERINTENDENT CGST AND CENTRAL EXCISE & ANR.- Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s R P CHEMICALS THROUGH PARTNER ATULKUMAR JIVANLAL PADIA
v.
SUPERINTENDENT CGST AND CENTRAL EXCISE & ANR.
R/SPECIAL CIVIL APPLICATION NO. 15136 of 2025 dated 16.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 15, 34, 65, 74 & 107
Decision : Matter remanded back
Demand – ITC – Post-supply discounts – Audit objection for non-reversal of ITC on credit notes from suppliers – SCN under section 74(1) demanding tax, interest and 100% penalty – Appeal rejected on 13-day delay beyond 90 days due to business closure, undelivered order, manual filing – Held: Writ petition allowed – Sufficient cause for condonation under section 107(4) – Order quashed – Matter remanded for merits – Petitioner to cooperate.
Represented By:
Counsel for the Petitioner: Hardik V Vora
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