High Court of Gujarat
Shivani Enterprise v. Union of India
For revenue
R/SPECIAL CIVIL APPLICATION NO. 1251 OF 2026
The ruling in brief
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of show cause notice and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was to be rejected
Provisions considered
Section 75, read with sections 126 and 169, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950