HP INDIA SALES PRIVATE LIMITED v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
HP INDIA SALES PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION NO.3842 OF 2021 dated 16.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Matter remanded back
Non-consideration of material evidence – Petitioner challenged orders of AAR and AAAR on grounds crucial documentary evidence including chartered engineer certificate and customer declarations filed with written submissions either not considered or inadequately appreciated by Appellate Authority – Court noted procedural lapses and emphasized such evidence could not have been considered without giving respondents opportunity to rebut through cross-examination or leading counter-evidence – Held: Orders set aside – Matter remanded to AAR for fresh consideration on merits with liberty to both parties to lead evidence including cross-examination – Proceedings to be concluded before 31.12.2025.
Represented By:
Counsel for the Petitioner: Rohan Shah, Senior Advocate a/w Srisabari Rajan, Shrey Bhardwaj, Mohammed Anajwalla & Chandni Tanna & Prathamesh Chavan i/by India Law Alliance
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