Dev Engineers (Through Sole Prop. ... vs Assistant Commissioner Of Sales Tax, ...
2026 Latest Caselaw 379 Guj

Gujarat High Court

Dev Engineers (Through Sole Prop. ... vs Assistant Commissioner Of Sales Tax, ... on 5 February, 2026

Author: A.S. Supehia

Bench: A.S. Supehia

                                                                                                                   NEUTRAL CITATION




                            C/SCA/9863/2025                                       JUDGMENT DATED: 05/02/2026

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                                     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                       R/SPECIAL CIVIL APPLICATION NO. 9863 of 2025


                       FOR APPROVAL AND SIGNATURE:


                       HONOURABLE MR. JUSTICE A.S. SUPEHIA

                       and
                       HONOURABLE MR. JUSTICE PRANAV TRIVEDI
                       ==========================================================

                                    Approved for Reporting                       Yes            No
                                                                                            ✔
                       ==========================================================
                        DEV ENGINEERS (THROUGH SOLE PROP. RITABEN SANJAYKUMAR
                                               PANCHAL)
                                                 Versus
                       ASSISTANT COMMISSIONER OF SALES TAX, UNIT 24, GANDHINAGAR &
                                                 ORS.
                       ==========================================================
                       Appearance:
                       JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1
                       MR. HARSHVARDHAN SHARMA, ASSISTANT GOVERNMENT PLEADER
                       for the Respondent(s) No. 1,2,3
                       ==========================================================

                          CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                                and
                                HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                                        Date : 05/02/2026

                                             ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Rule returnable forthwith. Learned AGP Mr. Harshvardhan Sharma, waives service of notice of rule on behalf of respondents.

2. Mr. Harshvardhan Sharma, learned Assistant Government Pleader has tendered a communication dated 03.02.2026 written by Sales Tax Officer-1, Unit-24, Gandhinagar to the Government Pleader's Office, the same is

NEUTRAL CITATION

C/SCA/9863/2025 JUDGMENT DATED: 05/02/2026

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ordered to be taken on record.

2. In view of the aforesaid communication, it is urged by the learned advocates for the respective parties that the matter may be remanded. We may incorporate the relevant observations of the communication dated 03.02.2026, the same is as under:

"Observation after verifying the documents submitted by petitioner at the time of filling current petition:

Upon a fresh review of the documents attached to the High Court petition, the Department now finds the Petitioner's claim regarding the "clerical error" to be factually correct.

Upon a detailed verification of the Annexures submitted with the present Petition, it is observed that the Petitioner had indeed discharged the tax liability pertaining to the disputed invoices in the tax period of FY 2019-20. The discrepancy arose solely because the corresponding invoices were uploaded in GSTR-1 during FY 2020-21. Consequently, the Respondent No. 3 concedes that the underlying tax liability has been satisfied. This confirms that the "shortfall" of Rs. 6,99,750- identified in the ASMT-10 was not an evasion of tax, but a timing difference in reporting. There is no actual loss to the exchequer."

3. Thus, in view of the aforesaid communication, the impugned orders dated 05.08.2023, 18.10.2024 and 03.05.2025 are quashed and set-aside. The matter is remanded to the competent authority to decide the entire

NEUTRAL CITATION

C/SCA/9863/2025 JUDGMENT DATED: 05/02/2026

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issue afresh, within a period of 12 weeks from the date of receipt of this order.

The petition is allowed to the aforesaid extent. Rule is made absolute to the aforesaid extent.

(A. S. SUPEHIA, J)

(PRANAV TRIVEDI,J) SAJ GEORGE/DB/147