AARTI ENTERPRISE THROUGH SAVITABEN BRINDAVAN AGARWAL v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
AARTI ENTERPRISE THROUGH SAVITABEN BRINDAVAN AGARWAL
v.
THE STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 17409 of 2025 dated 22.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 17 & 75
Rule Number : Rule 42
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Demand – Short reversal of ITC – Violation of principles of natural justice – Violation of Section 75(4) & 75(5) GST Act – System generated notice alleging short reversal of common ITC u/s 17(2) GST Act r/w Rule 42 – No response due to accountant illness – Notice DRC-01 u/s 73(5) issued without specifying date, time, venue of personal hearing – Three reminders issued also without hearing details – Order passed without personal hearing or reasoned order – – Relied on judgement of same Court in SCA No. 7183 of 2025 – Held: Writ petition allowed – Order quashed – Matter remanded to pass fresh reasoned order after affording opportunity of hearing within 12 weeks.
Represented By:
Counsel for the Petitioner: Abhay Y Desai
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