NEUTRAL GLASS -ALLIED INDUSTRIES PRIVATE LTD. v. THE UNION OF INDIA & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
NEUTRAL GLASS -ALLIED INDUSTRIES PRIVATE LTD.
v.
THE UNION OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION No. 17520 of 2025 dated 07.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : Matter remanded back
Demand – Short-reporting of turnover per SAP MIS report – Petitioner submitted reconciliation statements, not considered by authority – Petitioner raised limitation bar for extended period under section 74, dealt perfunctorily – Court noted non-consideration, directed instructions – Respondents confirmed receipt via email – Held: Order quashed – Matter remanded for fresh decision considering reconciliation, limitation issue and affording personal hearing within 12 weeks.
Represented By:
Counsel for the Petitioner: Devan Parikh, Sr. Advocate with Manish Mishra, Rajan Mishra, Arvind Parikh for J Sagar Associates
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