WATECH RO SYSTEMS PVT LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
WATECH RO SYSTEMS PVT LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 17459 of 2025 dated 23.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – First appeal against DRC-07 demand order – SCN for excess ITC claimed in delayed GSTR-3B – Appeal filed 18 days beyond 3-month limitation period – Appellate Authority rejected appeal solely on ground of limitation without considering merits – Respondent undertook to withdraw impugned order and pass fresh order after hearing – Held: Writ petition allowed – Order withdrawn – Fresh appellate order directed within 12 weeks after affording opportunity of hearing on all contentions.
Represented By:
Counsel for the Petitioner: Akshay A Vakil, Samirkumar I Siddhapuria
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