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HUBERGROUP INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
S S Iyer
Res. Counsel
Deepak N Khanchandani

Petitioner / Applicant

HUBERGROUP INDIA PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Oct 17, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14772 of 2024

Citation

2024(10) TAXREPLY 11661
Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.S.S.Iyer for the petitioner and learned advocate Mr.Deepak N. Khanchandani appearing on advance copy for the respondent Nos.3 to 6. 2.1. Learned advocate Mr.S.S.Iyer for the petitioner submitted that the impugned showcause notices are issued by the respondent- Authority under Section 65(7) read with Section 74 of the Central Goods and Services Tax Act, 2017 (for short ‘the GST Act’). It was submitted that the notice issued under Section 65(1) of the GST Act read with Rule 101 of the Central Goods and Service Tax Rules, 2017 (for short ‘the Rules’) was issued on 27th June, 2022 in Form ADT-01 for the period 2017-18 to 2019-20. 2.2. According to learned advocate Mr.S.S.Iyer audit ought to have been completed within three months and latest within nine months as per the provisions of Section 65(4) of the GST Act. 2.3. It was pointed out by learned advocate Mr.....

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