SFC GLOBAL COMMODITY PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
SFC GLOBAL COMMODITY PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 1553 of 2026 dated 13.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Rejection of appeal – Violation of section 75(4) – No personal hearing – Reply filed – Belated RFT-01 due to system lapse – Appeal rejected for non-appearance, ignoring written grounds – Authority must address appeal memo grounds even if appellant absent – Held: Order quashed- Matter remanded for fresh decision within 12 weeks with hearing opportunity.
Represented By:
Counsel for the Petitioner: Hardik P Modh
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