M/s NEW PATEL AUTO GAS v. UNION OF INDIA & ORS.- Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
M/s NEW PATEL AUTO GAS
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 10229 of 2025 dated 18.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 74 & Section 20
Decision : In favour of revenue
Demand – Penalty – Short payment of GST – No reply filed to intimation of liability under section 74(5) of CGST Act – Notice issued under section 74(1) – Held: Petition dismissed on the ground of delay and laches.
Represented By:
Counsel for the Petitioner: Jeevan R Vasave, Bhupesh M. Maretha
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