SHREE GURUKRUPA TRADELINK PRIVATE LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
SHREE GURUKRUPA TRADELINK PRIVATE LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 6483 of 2024 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75
Decision : In favour of assessee
Ex parte order – Order passed despite reply in DRC-06 opting out of personal hearing – Authority granted single hearing date post SCN – Court noted DRC-06 “no hearing” option doesn’t override mandatory section75(4) GGST Act requiring three personal hearing opportunities before adverse order – Single hearing doesn’t satisfy statutory mandate even if petitioner absent – Held: Order quashed – Matter remanded for de novo hearing within 12 weeks.
Represented By:
Counsel for the Petitioner: Ashutosh S Dave
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