Case Law Details
Black Stone Corporation Private Limited Vs State Of Gujarat & Ors (Gujarat High Court)
The case of Black Stone Corporation Private Limited versus the State of Gujarat & Others before the Gujarat High Court revolves around the adequacy of the opportunity of hearing granted to the petitioner in a dispute under the GST Act. The court’s ruling directs the petitioner to seek remedy under Section 107 of the GST Act.
Black Stone Corporation Private Limited filed a petition challenging an order passed by the Assistant Commissioner of State Tax (enforcement), Vadodara, under the GST Act. The petitioner contended that adequate opportunity of hearing was not provided, and relied-upon documents were not supplied, contrary to Section 75(4) of the GST Act.
Upon examination of the impugned order, the court found that the petitioner was indeed given an adequate opportunity of hearing, as detailed in paragraphs 5.1 to 5.9 of the order. The court also noted that the petitioner’s claim of the Electronic Credit Ledger being blocked, hindering business operations, was submitted.
However, given the finding of adequate opportunity of hearing, the court dismissed the petition, directing the petitioner to avail the alternative efficacious remedy under Section 107 of the GST Act. This remedy allows the petitioner to challenge the impugned order before the appellate authority.
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