Case Note & Summary
The petitioner, Prashant Rameshbhai Vasava, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challenging an order dated 30.12.2025 passed by the respondent authorities under Section 74 of the Central Goods and Service Tax Act, 2017. The respondents included the State of Gujarat and four others. During the hearing, the learned Assistant Government Pleader, Mr. Antrix Kapadiya, appearing on instructions, submitted that the respondent authorities would pass a fresh order under Section 74 of the CGST Act within a period of 12 weeks. In light of this submission, the court, comprising Justice A.S. Supehia and Justice Pranav Trivedi, allowed the writ petition, quashed and set aside the impugned order dated 30.12.2025, and made the rule absolute to that extent. The court did not express any opinion on the merits of the case. The judgment was delivered on 30.01.2026.
Headnote
A) Central Goods and Services Tax - Section 74 of CGST Act, 2017 - Remand for Fresh Adjudication - Petitioner challenged order dated 30.12.2025 passed under Section 74 of CGST Act - Learned AGP submitted that respondent authorities will pass a fresh order under Section 74 within 12 weeks - Court quashed impugned order and allowed writ petition - Held that matter remanded for fresh adjudication without expressing any opinion on merits (Paras 1-3).
Issue of Consideration
Whether the impugned order dated 30.12.2025 passed under Section 74 of the Central Goods and Service Tax Act, 2017, should be set aside and the matter remanded for fresh adjudication.
Final Decision
Writ petition allowed. Impugned order dated 30.12.2025 quashed and set aside. Rule made absolute. Respondent authorities to pass fresh order under Section 74 of CGST Act within 12 weeks.
Law Points
- Section 74 of the Central Goods and Service Tax Act
- 2017
- Remand for fresh adjudication
- Quashing of order without merits
Case Details
R/Special Civil Application No. 1108 of 2026
A.S. Supehia, Pranav Trivedi
Bhagirath N Patel, Ashish C Modi for Petitioner; Antrix Kapadiya (AGP) for Respondents
Prashant Rameshbhai Vasava
Subscribe to unlock Case Details (Citation, Judge, Date & more)
Subscribe Now
Nature of Litigation
Writ petition under Article 226 challenging an order under Section 74 of the CGST Act, 2017.
Remedy Sought
Quashing of the impugned order dated 30.12.2025 and direction for fresh adjudication.
Filing Reason
Petitioner challenged the order passed under Section 74 of the CGST Act, 2017.
Issues
Whether the impugned order under Section 74 of CGST Act should be set aside and matter remanded for fresh adjudication.
Submissions/Arguments
Learned AGP submitted that respondent authorities will pass a fresh order under Section 74 of CGST Act within 12 weeks.
Ratio Decidendi
The court allowed the writ petition based on the submission of the learned AGP that the respondent authorities would pass a fresh order under Section 74 of the CGST Act within 12 weeks, thereby quashing the impugned order without expressing any opinion on merits.
Judgment Excerpts
Learned AGP, upon instructions, submitted that the respondent authorities will pass a fresh order under Section 74 of the Central Goods and Service Tax Act, 2017, within a period of 12 weeks.
Thus, the writ petition is allowed. The impugned order dated 30.12.2025 is hereby quashed and set aside. Rule is made absolute to the aforesaid extent.
Procedural History
The petitioner filed Special Civil Application No. 1108 of 2026 before the Gujarat High Court challenging an order dated 30.12.2025 passed under Section 74 of the CGST Act. Rule was issued, and the learned AGP appeared for the respondents. Upon instructions, the AGP submitted that a fresh order would be passed within 12 weeks. The court then allowed the petition and quashed the impugned order.
Acts & Sections
- Central Goods and Service Tax Act, 2017: 74
