REGENT CORPORATION v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
REGENT CORPORATION
v.
UNION OF INDIA & ORS.
WRIT PETITION NO. 12650 OF 2024 dated 05.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Violation of principles of natural justice – Challenge to order by adjudicating officer – Appeal remedy available – Allegations of bias and natural justice violation – Denial of opportunity of hearing – Petitioners contended adjudicating officer conducted audit and refused adjournments/expert evidence – Invocation of Nemo judex in causa sua principle – Patent breach of natural justice is exception to rule of exhausting alternate remedies – Plea of bias/opportunity denial never raised during adjudication and petitioners participated without objection – No case of complete absence of hearing or SCN – Mere refusal of adjournment without demonstrated prejudice not sufficient to bypass statutory appeal under section 107 of CGST Act – Held: Writ petitions disposed – Liberty granted to institute appeals within six weeks – Appellate Authority to consider appeals on merits without limitation bar .
Represented By:
Counsel for the Petitioner: Avinash Poddar, with Deepali Kamble
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member