ANJANI SEEDS AND FERTILIZERS DEPO v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
ANJANI SEEDS AND FERTILIZERS DEPO
v.
THE STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 11080 of 2025 dated 16.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 17, 73 & 107
Decision : Matter remanded back
Penalty – Demand – Discrepancy between Form GSTR-3B and GSTR-2A – Credit blocked under Section 17(5) – Petitioner submitted detailed reply explaining difference due to credit notes reported as output tax liability – Adjudicating authority dropped blocked credit issue but confirmed demand based on discrepancy without considering petitioner explanation – Appeal rejected as time-barred – Delay of 12 days – Petitioner argued limitation to be counted from physical service of order, appeal delay condonable – Held: Orders quashed and set aside – Matter remanded for fresh adjudication considering petitioner explanation and providing opportunity of hearing to be completed within 12 weeks.
Represented By:
Counsel for the Petitioner: Uchit N Seth
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