Hariom Industries Vs State of Gujarat (Gujarat High Court)
The petitioner filed a writ petition before the Gujarat High Court seeking quashing of a show cause notice dated 10.09.2024, the adjudication order dated 30.12.2024, and the appellate order dated 02.08.2025. The Appellate Authority had rejected the petitioner’s appeal on the ground of delay, as it was filed after 408 days, beyond the statutory limit of 120 days prescribed under Section 107 of the Gujarat Goods and Services Tax Act, 2017 (GGST Act).
The petitioner is engaged in manufacturing and supplying submersible pump stampings and is registered under GST in Gujarat. During FY 2020-21, the petitioner purchased goods from Vinayak Steel and Umiya Enterprise and availed Input Tax Credit (ITC) on such purchases. The tax authorities initiated scrutiny proceedings and alleged that ITC availed from these suppliers was ineligible as they were allegedly non-genuine or non-existent taxpayers. Pre-show cause intimation and subsequent show cause notices were issued under Section 74 of the GGST Act.
The petitioner responded to the pre-show cause notice, submitted supporting documents including invoices, payment details, e-way bills, and GSTR-2A, and asserted that the supplier’s GST registration was active at the relevant time. However, an adjudication order was passed on 30.12.2024 confirming the demand. The petitioner filed an appeal on 08.05.2025 along with an application for condonation of delay, but the appeal was rejected as time-barred.
