Komal Jayeshbhai Hemavat Vs State Tax Officer (4) & Anr
Date: April 1, 2026
Subject Matter
Order Issued Without Mandated Personal Hearing Opportunities Under Section 75(4) Set Aside
Summary
The High Court allowed the petition, thereby setting aside the order dated December 30, 2023. The Court ruled that the impugned order was passed in violation of Section 75(4) of the Central Goods and Services Tax Act, 2017, which mandates providing t…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Punit Juneja for the petitioner and learned Assistant Government Pleader Ms. Tanushree Shrimal for the respondent No. 1 and learned advocate Ms. Hetvi Sancheti for respondent No.2. 2. Rule, returnable forthwith. Learned Assistant Government Pleader Ms. Tanushree Shrimal waives service of notice of rule for and on b…