JSA Advocates & Solicitors successfully represented Neutral Glass Allied Industries Pvt. Ltd.before the Hon’ble Gujarat High Court in a significant GST dispute.
In a case where a high-pitched GST demand was confirmed solely on the basis of a difference between the sales ledger and the amount disclosed in paragraph 35(a) of Form 3CD under the Income Tax Act, 1961, without establishing the occurrence of a taxable ‘supply’ under Section 7 of the CGST Act, the Hon’ble Gujarat High Court has quashed and set aside the order and remanded the matter for fresh consideration.
The Court observed that the adjudicating authority failed to consider the reply and submissions duly substantiated by reconciliation. Despite noting the petitioner’s submissions, the authority dealt with them in a perfunctory manner. In its directory remand, the High Court emphasized that such non-consideration of material documents and arguments cannot sustain the demand.
The order was passed by Justice A.S. Supehia and Justice Pranav Trivedi.
Senior Advocate Mr. Devan Parikh, along with Advocate Mr. Manish Mishra, Partner and Head of Practice, Indirect Tax; Mr. Rajan Mishra, Principal Associate and Siddharth Sinha, Senior Associate (JSA Advocates and Solicitors) appeared on behalf of the Petitioner, whereas Revenue was represented by Advocate Mr. C. B. Gupta.
Manish has more than 23 years of experience in Indirect taxation across Industry, Consulting and law firms.