KOMAL JAYESHBHAI HEMAVAT v. STATE TAX OFFICER (4) & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
KOMAL JAYESHBHAI HEMAVAT
v.
STATE TAX OFFICER (4) & ORS.
R/SPECIAL CIVIL APPLICATION No. 6209 of 2024 dated 02.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 75
Decision : Matter remanded back
Section 75(4) – Order passed under Section 74 post SCN without granting three personal hearings mandated by Section 75(4) – Petitioner filed reply opting “no” hearing in form, but authorities proceeded ex-parte despite raid and seizure of accounts – Respondent contended opt-out justified denial – Statutory mandate under Section 75(4) overrides form option; breach of natural justice – Held: Writ petition allowed – Order quashed & set aside – Matter remanded for de novo adjudication with three hearings within 12 weeks.
Represented By:
Counsel for the Petitioner: Punit B Juneja
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