Case Details: Nainesh Champaklal Gandhi Versus Deputy Commissioner of State Tax (2025) 27 Centax 417 (Guj.)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
- Shri Avinash Poddar, for the Petitioner.
- Ms Shrunjal Shah, AGP for the Respondent.
Facts of the Case
The petitioner, a registered taxpayer under the Gujarat Goods and Services Tax Act, 2017 (GST Act), was issued show-cause notices under Section 108 of the GST Act, read with Rule 109B of the Gujarat GST Rules, 2017, initiating revision proceedings. The revenue authorities served a show cause notice, requiring the petitioner to respond. Instead of filing a reply, the petitioner approached the Gujarat High Court through a writ petition, challenging the legality of the revision proceedings. During the hearing, the petitioner, through its counsel, sought permission to withdraw the petition, expressing its intent to file a reply to the show-cause notices and raise all contentions therein.
High Court Held
The Hon’ble Gujarat High Court allowed the assessee to withdraw the petitions and granted permission to file a reply to the show-cause notices issued in the revision proceedings. The court clarified that all contentions raised in the petitions could be presented before the authorities.
