GATEWAY EXIM v. STATE OF GUJARAT THROUGH COMMISSIONER OF STATE TAX & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
GATEWAY EXIM
v.
STATE OF GUJARAT THROUGH COMMISSIONER OF STATE TAX & ORS.
R/SPECIAL CIVIL APPLICATION NO.7183 of 2025 dated 03.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75
Decision : In favour of assessee
Violation of principles of natural justice – Violation of Section 75(4) – No personal hearing – In DRC-01 only last date for filing reply mentioned – NA mentioned in columns for date, time and venue of personal hearing – Petitioner contended in absence of particulars on portal, no response or supporting documents uploaded – Revenue argued portal notings and multiple opportunities sufficient and separate notice of hearing not required once proceedings hosted online – Court held DRC-01 need not necessarily specify hearing details at initial stage, before passing any adverse order assessee must be clearly intimated date, time and venue of personal hearing – Mere generic portal note without these particulars does not satisfy statutory mandate – Held: Order quashed – Matter remanded to fix specific date, time and venue of personal hearing – If petitioner fails to appear, authority free to proceed in accordance with law.
Represented By:
Counsel for the Petitioner: Priyank P Lodha
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