GST Order Quashed as date, time, or venue for personal hearing was not communicated

Aarti Enterprise Vs State of Gujarat & Anr (Gujarat High Court) The writ petition before the Gujarat High Court arose from a system-generated notice in Form DRC-01A dated 09.11.2024 issued for Financial Year 2020–21. The notice alleged short reversal of Input Tax Credit (ITC) under Section 17(2) of the Gujarat State Goods & Services Tax Act, 2017 read with Rule 42 of the SGST Rules, on the assumption that the entire ITC availed by the petitioner was common ITC and therefore proportionately attributable to exempt supplies. According to the petitioner, the notice was not responded to ...