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ANISH INFRACON INDIA PVT. LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
VAIBHAVI D. NANAVATI
Pet. Counsel
Avinash Poddar
Res. Counsel
---

Petitioner / Applicant

ANISH INFRACON INDIA PVT. LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 22, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6677 of 2021

Citation

2021(4) TAXREPLY 4095
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ORDER

1. This petition is preferred under Article 226 of the Constitution of India challenging the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice. 2. According to the petitioner, the order is passed without following due procedure as prescribed under section 74 of the Central Goods & Services Tax Act, 2017 (CGST Act) and Central Goods & Services Tax Rules, 2017. The petitioner is a private limited company, which received the show cause notice dated 06.01.2021, which had been replied to in detail on 21.01.2021, which is in reference to the wrong availment of ITC during the period from 01.07.2017 to 31.03.2018. It is the grievance on the part of the petitioner that summary notice in the form of GST/DRC/07 dated 06.01.2021 culminated into the physical summary orde....

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10 May

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