Sep 26, 2025
GST demand order quashed as it was passed without granting mandatory personal hearing, matter remanded for reconciliation of ITC mismatch
Case Details Case Title: Viswaat Chemicals Limited & Anr. v. Sales Tax Officer, Ghatak & Anr.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 16217 of 2024Judgment Date: 27 March 2025Category of Dispute: Input Tax Credit – excess ITC recovery & principles of natural justiceRelevant Sections: Section 73, Section 75(4), Section 107 of the CGST Act, 2017; Rule 99…