Humble Plastics Pvt. Ltd. Vs Union of India & Ors
Date: February 1, 2026
Subject Matter
Impugned Order Quashed for Not Satisfying Section 161 of CGST Act Requirements
Summary
The High Court has quashed and set aside the impugned order dated 27.11.2025, as it failed to satisfy the essential ingredients of Section 161 of the Central Goods and Service Tax Act, 2017. The respondent authority is directed to issue a fresh speak…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE returnable forthwith. Ms.Tanushree Shrimal, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondent No.2 and Mr.Param Shah, learned Senior Standing Counsel waives service of rule for respondent Nos. 1 and 3. 2. After perusing the impugned order dated 16.07.2025, we had noticed that the same doe…