R V Enterprises & Anr. Vs State of Gujarat
Date: June 18, 2025
Subject Matter
ITC Reversal for Non-Genuine Supplier's Tax Default Upheld, Penalty Quashed Due to Lack of Intimation
Summary
This writ petition challenged a show cause notice (DRC-01 dated September 28, 2023) and a subsequent order (DRC-07 dated December 31, 2023) demanding Input Tax Credit (ITC) reversal from a partnership firm engaged in trading plastic items and watches…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. By this petition under Article 227 of the Constitution of India, the petitioners have prayed for the following reliefs: “10(C). Your Lordships may be pleased to issue writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting Show-cause Notice dtd. 28/09/2023 bearing Reference No. ZD2409230…