TAIYO NIPPON SANSO INDIA PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
TAIYO NIPPON SANSO INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1966 of 2025 dated 22.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 161
Decision : In favour of assessee
Demand – Petitioner faced state assessment though central audit underway – Petitioner sought rectification under Section 161 and furnished replies and documents – No opportunity of personal hearing – State passed rectification correcting taxpayer name and raising additional demand beyond original show cause notice without considering submissions – State conceded remand appropriate – Held: Rectification order quashed – Proceedings remanded to designated authority for de novo consideration – Authority may issue fresh SCN within two weeks, grant personal hearing within two weeks thereafter and pass reasoned speaking order within three months.
Represented By:
Counsel for the Petitioner: Shruti D. Vyas, Addl.G.P. a/w Aditya Deolekar, AGP
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