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MANJEET COTTON PVT. LTD. vs. COMMISSIONER OF STATE TAX
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Avinash Poddar
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

MANJEET COTTON PVT. LTD.
Respondent COMMISSIONER OF STATE TAX
Court Gujarat High Court
State

Gujrat

Date Dec 15, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16857 of 2022

Citation

2022(12) TAXREPLY 6761
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Issue Notice, returnable forthwith. Learned AGP waives service of notice for and on behalf of the respondent-State. 2. Petitioner is before this Court under Article 226 of the Constitution of India seeking to challenge the action of the respondent authority on the ground that the same is violative of principle of natural justice. 3. According to the petitioner, who is having his principal place of business at Ahmedabad and having GST Registration being engaged in the business of trading of Cotton Bales, Cotton Yarn, Cotton Seed Oil Cake, etc. received a show cause notice under Section 73 of the Central Goods and Service Tax/Gujarat Goods and Service Tax Act (‘the CGST Act’ and GGST Act’ hereinafter) along with summary thereof in the Form GST DRC-01 on 13.01.2022 issued by the respondent No.3. 3.1 It was alleged that the petitioner was supplied nil rated or exempted supply, but he had not ....

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