2025 (5) TMI 2068 - HC - GST

Justification of passing of the rectification order on the basis of verification report - HELD THAT - Considering the affidavit-in-reply dated 14/04/2025 it is deemed fit to impose a token cost of Rs.1, 00, 000/- upon the respondents department to be deposited before the Gujarat State Legal Services Authority within a period of four weeks from today. The petition is disposed of as per order dated 02/04/2025.

Summary

The Gujarat High Court, per Justice Bhargav D. Karia, addressed a petition concerning an order-in-original (OIO) dated 25/04/2024. Respondent No. 2, on behalf of respondents 2, 3, and 4, filed an affidavit-in-reply dated 14/04/2025 tendering an unconditional apology for the OIO and justified the rectification order based on verification reports dated 27 and 28/08/2024 and various petitioner submissions aimed at closing audit para observations by the D.G. Audit Center, Central Ahmedabad. However, the affidavit failed to explain why the petitioner's replies, particularly regarding rectifications in subsequent returns for June and July 2019, were not considered when passing the OIO, as noted in the Court's earlier order dated 02/04/2025. Consequently, the Court imposed a token cost of Rs. 1,00,000/- on the respondents' department to be paid to the Gujarat State Legal Services Authority within four weeks. The petition was disposed of in accordance with the order dated 02/04/2025.