The Hon’ble Gujarat High Court in M/s. Aarya Metals & Ors. v. State of Gujarat & Anr. [R/Special Civil Application No. 7535 of 2026 dated July 28, 2026] quashed and set aside the two-line non-speaking order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) confirming the demand of Input Tax Credit (“ITC”) along with interest and penalty on the allegation of receipt of supplies from a non-existent supplier, on the ground that neither the Show Cause Notice nor the three reminders issued thereafter intimating the date, time and venue of personal hearing, and held that the statutory right of personal hearing under Section 75(4) of the CGST Act can neither be cured by merely issuing reminders nor waived by the Assessee selecting “No” against the column of personal hearing in the reply. Accordingly, the matter was remanded for fresh adjudication after affording an opportunity of hearing.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
