TaxTMI 
TaxTMI 
2026 (2) TMI 106
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....of rule on behalf of the respondent. Since short issue is involved in the present writ petition, the matter is finally decided today. 2. The brief facts of the case are as under: 2.1 The cause of filing the present writ petition emanates from the system based notice in Form DRC-01A dated 09.11.2024 passed by the respondent Authority No. 2 for the Financial Year 2020-21 indicating that the petitioner has made a short reversal of the Input Tax Credit (ITC) under Section 17(2) of the Gujarat State Goods & Service Tax Act, (for short "GST" Act) 2017 read with Rule 42 of the Gujarat Goods & Service Tax (SGST Rules), 2017, by assuming that the entire ITC availed of by the petitioner during the said period is common ITC and hence the ITC pro....
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.... Special Civil Application No. 7183 of 2025. Thus, it is urged that the writ petition may be allowed by setting aside the impugned order. 4. Per Contra, learned Assistant Government Pleader Ms. Nimisha Parekh appearing for the respondents has submitted that the petitioner, though was offered an opportunity of hearing and issued three reminders as mentioned hereinabove, however, neither the petitioner filed any reply nor he remained present for personal hearing. Thus, it is urged that the writ petition may not be entertained. 5. The facts which are established from record is that the petitioner was issued notice in Form GST DRC-01 under Section 73(5) of the G.S.T Act on 21.11.2024 and in that form in the details of personal hearing and....
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....cludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73 [(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was is....
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....the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability. [(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A. (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period ....