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M GROUP vs. ASSISTANT COMMISSIONER OF STATE TAX
(Gujarat High Court)

Hon'ble Judges:

BIREN VAISHNAV
MAUNA M. BHATT
Pet. Counsel
Avinash Poddar
Anchal A Poddar
Res. Counsel
Pranav Trivedi

Petitioner / Applicant

M GROUP
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Gujarat High Court
State

Gujrat

Date Oct 26, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 8503 of 2023

Citation

2023(10) TAXREPLY 8194
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Rule returnable forthwith. Mr. Pranav Trivedi, learned AGP appearing for the respondents waives service of notice of rule. With the consent of learned advocates for the parties, the matter is taken up for final hearing today. 2. Heard Mr. Avinash Poddar, learned advocate for the petitioner and Mr. Pranav Trivedi, learned AGP appearing for the respondent. 3. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the order dated 06.04.2022 passed by the competent authority under Section 73 of the GST Act (for short ‘the GST Act’). 4. Facts in brief would indicate that the petitioner – a partnership firm is running in the name and style of ‘M/s. M Group’. It is the case of the petitioner that it is engaged in the supply of manpower services for installation of fiber optics etc. On 17.07.2021, the petitioner received a notice in Fo....

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