APOLLO ENGINEERS v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
APOLLO ENGINEERS
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 11362 of 2025 dated 11.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73, 75 & 107
Decision : Matter remanded back
Demand – Ex parte order – Appeal rejected on limitation – SCN issued post registration cancellation uploaded on portal – Petitioner unaware due to non-access of portal after cancellation – No personal hearing notice despite adverse decision violating Section 75(4) – Difference in GSTR-3B vs GSTR-2A/2B explained by supplier wrong GSTIN in GSTR-1 (corrected later) – Held: Writ petition disposed – Order quashed – Matter remanded for de novo adjudication after reply opportunity and personal hearing.
Represented By:
Counsel for the Petitioner: Uchit N Seth
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