GST Order Quashed for Ignoring Explanation on GSTR-3B vs 2A Differences: HC Orders Fresh Hearing

Anjani Seeds And Fertilizers Depo Vs State of Gujarat (Gujarat High Court) The Gujarat High Court heard a writ petition challenging an adjudication order dated 1 January 2025 and the subsequent appellate order dated 18 June 2025 passed under the Gujarat Goods and Services Tax Act, 2017. The petitioner, a proprietorship registered under the GST Act engaged in trading chemical fertilizers and cement, sought to quash both orders. The controversy arose after the petitioner received an intimation in Form GST DRC-01A on 11 June 2024, proposing a demand under Section 73 of the Act for the 2020-21 as...