M/s CHANDRAKANT RAMANLAL VALAND v. DEPUTY COMMISSIONER OF STATE TAX (APPEAL) DIVISION 2 & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s CHANDRAKANT RAMANLAL VALAND
v.
DEPUTY COMMISSIONER OF STATE TAX (APPEAL) DIVISION 2 & ANR.
R/SPECIAL CIVIL APPLICATION No. 560 of 2026 dated 19.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 30
Decision : In favour of assessee
Appeal – Writ petition – Suppression of material facts – Petitioner filed earlier writ challenging same Appellate Order and SCN Order – Withdrew earlier petition solely to file application under section 30 of CGST Act – Suppressed fact of challenging impugned orders in prior writ – Prayers for quashing or stay not pressed – Alternative prayer for deciding section 30 application allowed – Held: Petition disposed with direction to decide section 30 application within twelve weeks – Exemplary costs of Rs 25,000 imposed for misleading Court.
Represented By:
Counsel for the Petitioner: Gajendra P Baghel
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