D M Jewellers Vs Union of India & Ors (Gujarat High Court)
Gujarat High Court Issues Notice on Plea Against Allegedly Duplicative GST Orders Against D M Jewellers
The Gujarat High Court has issued a notice to the Union of India and other respondents following a petition filed by D M Jewellers challenging two Orders-in-Original passed by respondent No. 4, pertaining to the months of February 2020 and March 2020.
The petitioner’s advocate, Mr. Hardik Vora, argued that the respondent authority had issued two separate orders for the same overlapping period. One order allegedly disallowed the entire Input Tax Credit (ITC) due to the non-filing of returns, while the other was based on a mismatch between Form GSTR-3B and GSTR-2A for the same tax period.
Mr. Vora further submitted that despite the petitioner filing a reply to the show-cause notice on August 22, 2024, the impugned orders were passed on the ground that the petitioner failed to appear on August 8, 2024. He pointed out a critical discrepancy, stating that the show-cause notice itself was received by the petitioner on August 14, 2024, making it impossible for the petitioner to be present at a hearing scheduled six days prior.
Considering these submissions, the Gujarat High Court issued a notice to the respondents, making it returnable on May 1, 2025. As an interim measure, the court has directed that no coercive action shall be taken by the respondent authorities against the petitioner during the pendency of this petition. Direct service of the notice through email has been permitted.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
