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M.P. COMMODITIES PVT. LTD. & ANOTHER vs. STATE OF GUJARAT & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
A.s. Tripathi
Res. Counsel
Raj Tanna

Petitioner / Applicant

M.P. COMMODITIES PVT. LTD. & ANOTHER

Respondent STATE OF GUJARAT & ANOTHER
Court Gujarat High Court
State

Gujrat

Date Dec 11, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18169 of 2023

Citation

2024(12) TAXREPLY 11933

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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh Dave for learned advocate Mr. A.S. Tripathi for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the notice issued in Form DRC-1 dated 29.09.2023 for the period of July 2017-March 2018 and the notice issued in Form GST DRC-01A dated 27.09.2023. 3. Learned advocate Mr. Paresh Dave for the petitioner submitted that this Court, by order dated 09.03.2022 in Special Civil Application No. 3796/2022 filed by the petitioner, quashed and set aside the orders dated 18.12.2021 and 27.12.2021 issued by the respondent in Form No. GST DRC-07 for the same period on the ground of breach of principle of natural justice and the matter was remanded back to the respondent-authority and the respondent-authority were directed to hear the petitione....

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