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Home » Laws » GST Case Laws » NEUTRAL GLASS -ALLIED INDUSTRIES PRIVATE LTD. v. THE UNION OF INDIA & ANR. – Gujarat High Court

NEUTRAL GLASS -ALLIED INDUSTRIES PRIVATE LTD. v. THE UNION OF INDIA & ANR. – Gujarat High Court

High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice

NEUTRAL GLASS -ALLIED INDUSTRIES PRIVATE LTD.
v.
THE UNION OF INDIA & ANR.

R/SPECIAL CIVIL APPLICATION No. 17520 of 2025 dated 07.01.2026

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : Matter remanded back

Demand – Short-reporting of turnover per SAP MIS report – Petitioner submitted reconciliation statements, not considered by authority – Petitioner raised limitation bar for extended period under section 74, dealt perfunctorily – Court noted non-consideration, directed instructions – Respondents confirmed receipt via email – Held: Order quashed – Matter remanded for fresh decision considering reconciliation, limitation issue and affording personal hearing within 12 weeks.

Represented By:

Counsel for the Petitioner: Devan Parikh, Sr. Advocate with Manish Mishra, Rajan Mishra, Arvind Parikh for J Sagar Associates

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