ABHISHEKH VASANTRAO BAKAL v. JOINT COMMISSIONER, APPEALS & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Anil L Pansare, Justice & M.M. Nerilkar, Justice
ABHISHEKH VASANTRAO BAKAL
v.
JOINT COMMISSIONER, APPEALS & ORS.
WRIT PETITION No. 2336/2025 dated 08.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 108
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Rejection of appeal – Absence of reasons – Respondents sought time to file reply claiming petition copy received only on 31.07.2025 – Petitioner claimed service on 28.07.2025 through WhatsApp and email – Affidavits filed by both parties – Court found email dated 28.07.2025 contained only hearing intimation without petition copy – Petition copy served through WhatsApp on 29.07.2025 which is not valid mode of service – Petitioner made incorrect statement – Reliance placed on Supreme Court decision in Shukla and Brothers holding reasoned orders mandatory requirement of procedural law and failure to give reasons amounts to denial of justice – Held: Writ petition allowed – Order quashed – Matter remanded to respondent for fresh consideration – Costs of Rs5000 imposed on petitioner payable within one week.
Represented By:
Counsel for the Petitioner: A.S. Totange, Advocate
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