DHIRAJ INDUSTRIES v. STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
DHIRAJ INDUSTRIES
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION No.9064 of 2025 dated 04.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Rule Number : Rule 42
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Denial of ITC – Demand – Interest & penalty – Supplier declared non-genuine taxpayer with registration cancelled – SCN for non-fulfilment of Section 16 & Rule 42 conditions – Petitioner filed detailed reply requesting personal hearing which authority merely noted as “kept on record” but found “not in order” without discussing submissions – Petitioner contended order non-speaking/unreasoned, failed to consider reply or deal with submissions – Violation of natural justice & non-application of mind – Held: Petition disposed – Order quashed – Fresh hearing directed with reasoned order within 6 week.
Represented By:
Counsel for the Petitioner: Adv.Prasannan Numboodiri with Pratibha Namboodiri, Rishabh Sinha, Adv.Nakshtra Mahadik
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