Gujarat HC Quashes GST Demand on SEZ to DTA Supply Dispute

Baccarose Perfumes And Beauty Products Pvt. Ltd. & Anr. Vs State of Gujarat & Ors. (Gujarat High Court)

Gujarat High Court has quashed the demand order under Section 74 of the GST Act against Baccarose Perfumes and Beauty Products Pvt. Ltd. The petitioner, operating a Free Trade Warehousing Zone unit in Kandla SEZ, was issued a demand of ₹1.63 crore due to discrepancies between GSTR-1 and GSTR-3B. The issue arose because the GST portal did not reflect IGST payments made via Treasury Challan (TR-6), leading tax authorities to believe the petitioner had unpaid liabilities.

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