M/s K D ENGINEERS v. THE DEPUTY/ASSISTANT COMMISSIONER & ORS.- Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s K D ENGINEERS
v.
THE DEPUTY/ASSISTANT COMMISSIONER & ORS.
R/SPECIAL CIVIL APPLICATION NO. 16344 of 2025 dated 12.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75
Decision : In favour of assessee
Demand – Violation of Section 75(4) – Petitioner requested personal hearing via email after initial hearing and filed additional reply with new grounds before impugned order – Authorities overlooked subsequent submissions claiming portal not rechecked and physical copy received on order date – Adjudicating authority admitted inadvertent omission but relied on prior hearing – Held: Order quashed – Matter remanded for fresh adjudication post-personal hearing.
Represented By:
Counsel for the Petitioner: Manya N Anjaria
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