NEHRU FOUNDATION FOR DEVELOPMENT CENTRE FOR ENVIRONMENT EDUCATION SOCIETY v. UNION OF INDIA & ORS. -Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
NEHRU FOUNDATION FOR DEVELOPMENT CENTRE FOR ENVIRONMENT EDUCATION SOCIETY
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 4485 of 2024 dated 21.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : In favour of assessee
Violation of principles of natural justice – No personal hearing – Petitioner appeared and sought adjournment of 10 days to file defence but no subsequent date fixed for hearing – Section 75(5) of CGST Act mandates at least three adjournments – Petitioner unable to file defence due to medical condition – Revenue fairly conceded no personal hearing granted and matter should be remanded – Held: Petition allowed – Order quashed and set aside – Matter remanded for passing fresh order de novo after providing opportunity of personal hearing – Petitioner to file defence within time specified by authority – No adjournments to be sought by petitioner – Fresh order to be passed within twelve weeks.
Represented By:
Counsel for the Petitioner: Uchit N Sheth
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member