The Gujarat High Court has stayed the coercive action in the light of the Dual GST orders for overlapping periods alleging mismatch between From GSTR-3B and GSTR-2A for the same period.
The bench of Justice Bhargav D. Karia and Justice D.N.Ray have issued the Notice returnable on 1st May,2025. By way of interim relief, no coercive action shall be taken by the respondent-department during pendency of the petition. Direct service through Email is permitted.
The respondent department has passed two Orders-in- Original for the same overlapping period for the month of February 2020 and March 2020. One of the ground of non-filing of return disallowing the entire Input Tax Credit and the other on the ground of mismatch between From GSTR-3B and GSTR-2A for the same period.
Though the petitioner has filed the reply to the show cause notice on 22.08.2024, without considering the same, the orders are passed on the ground that the petitioner could not remain present on 08.08.2024.
The petitioner contended that show-cause notice was received by the petitioner on 14.08.2024 therefore, it is not possible for the petitioner to remain present on the date of hearing.
The court, while considering the submission, issued the Notice returnable on 1 May, 2025.
Case Details
Case Title: M/S D M Jewellers Versus Union Of India & Ors.
Case No.: R/Special Civil Application No. 17351 Of 2024
Date: 26/03/2025
Counsel For Petitioner: Hardik V Vora
Counsel For Respondent: Ankit Shah
