Key Authority and Reference Details
- Authority: Office of the Appellate Authority, Gujarat, Division 8, Gujarat
- Hearing Date: 7th July, 2026
- Reference Number: ZD2406260766633
- Application Reference: AD241221005148Q dated 15/12/2021
- Receipt Date: 24th June, 2026 at 1:11 PM via email
Background of the Case
The matter relates to erstwhile firm Abril International (now converted to Abril Paper Tech Limited). A demand order under Section 130 was passed alleging that no e-way bill was produced when a vehicle was intercepted by tax authorities.
Key Events and Allegations
- On 17/11/2021, a demand of ₹9,85,640 was raised without any show-cause notice or opportunity of being heard
- The amount was automatically deducted from the company's cash ledger on the same day (17/11/2021) without consent or knowledge
- The deduction occurred before the due date of 24/11/2021
- The appeal was filed by the erstwhile firm Abril International (now Abril Paper Tech Limited) on 15/12/2021