Grounds of Writ-The Petitioner, aggrieved by the impugned order passed by the Adjudicating Authority for the Financial Year 2020-21, has filed the present Writ Petition. The Petitioner submits that the Adjudicating Authority failed to exercise independent application of mind, having merely replicated the contents of the show Cause Notice (SCN), without due consideration of the Petitioner's reply and the legal contentions therein. It is contended that such conduct amounts to a violation of the principles of natural justice, as well as an absence of a reasoned and speaking order, thereby rendering the impugned decision legally unsustainable.
Order-The Court has quashed the impugned order on the grounds of non-application of mind and violation of the principles of natural justice. The matter has been remanded to the Adjudicating Authority for fresh adjudication, with a direction to conclude the proceedings within a period of three months from the date of uploading the order. The Court has further directed the Adjudicating Authony to consider all replies and legal contentions submitted by the Petitioner, after providing a accordance with law.
GST Case Law Globeop Financial Services (India) Private Limited versus Deputy Commissioner of State Tax
CItation-2025 TAXONATION 1670 (BOMBAY)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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