KAUSHAL KAILASHCHANDRA DALAL v. UNION OF INDIA & ANR.- Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
KAUSHAL KAILASHCHANDRA DALAL
v.
UNION OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION No. 415 of 2026 dated 16.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75
Rule Number : Rule 92
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Refund – Excess tax on land sale – Refund application filed post supplier certificate – Deficiency memo rectified and refiled – SCN proposing rejection – Timely adjournment request under Rule 92(3) CGST Rules citing consultant tax audit ignored – Authorities passed ex-parte rejection same day despite Section 75(5) mandating adjournments for sufficient cause (max 3 times) – Held: Order quashed – Matter remanded for fresh decision post hearing within 12 weeks.
Represented By:
Counsel for the Petitioner: Uchit N Sheth
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