RAJKALA ENTERPRISES PVT. LTD. & ANR. v. UNION OF INDIA & ORS.- Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
RAJKALA ENTERPRISES PVT. LTD. & ANR.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1955 of 2024 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Ex-parte order – Attachment notices – Denial of natural justice – Order passed prior to scheduled hearing date without granting opportunity of being heard – Violation of principles of natural justice – Petitioner challenged attachment notices without jurisdiction and constitutional validity of Section 16(4) of CGST/MGST Act as arbitrary and violative of Article 14 – Held: Writ petition allowed – Order quashed and set aside – Matter remanded to assessing authority to pass fresh order after granting proper hearing within stipulated time – Recovery, if any based on quashed order cannot be given effect.
Represented By:
Counsel for the Petitioner: Bharat Raichandani with Bhagrati Sahu i/b. UBR Legal
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