Disposed

Global Offshore Services Limited v. the Union of India through Its Secretary and 2 Ors.

Bombay HC14 Nov 2022WP/1513/2022

Case brief

AI extract

What is this about?

The Court disposed of the writ petition by remitting the show-cause notice back to the adjudicating authority. The Court directed a personal hearing prior to passing orders.

What did the court decide?

Petitioner to reply within four weeks; adjudicating authority to give personal hearing at seven days notice and pass final order with detailed reasoning.

Global Offshore Services Limited Vs the Union of… — Writ and Judicial Review | Bombay HC (2022)

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Digitally signed by MUGDHA M MUGDHA MPARANJAPE PARANJAPEDate: 1 407-WP 1513-22.doc 2022.11.16 14:36:52 +0530

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO.1513 OF 2022

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Global Offshore Services Limited… Petitioner
Vs.

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The Union of India, Thr. Its Secretary,
Department of Revenue & Ors.… Respondents

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Mr. Prakash Shah a/w Mr. Jas Sanghavi i/by PDS Legal for Petitioner.
Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. Dhananjay B. Deshmukh for
Respondents.

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CORAM:K.R. SHRIRAM &
ARIF S. DOCTOR, JJ.
DATED :14th NOVEMBER 2022
P.C.:

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1.Petitioner is impugning a show-cause notice dated

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11/01/2022 on the primary ground that there are contradictions in the
show-cause notice itself. In Paragraph 12, it is accepted that fuel and
water were supplied free of costs, whereas in Paragraph 15 of the show-
cause notice, it is stated that it was on chargeable basis.

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2.Mr. Shah submitted that the final audit report, which was

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issued after the show-cause notice, also says that Petitioner was supplied

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free of costs diesel/water by ONGC and the show-cause notice is issued for

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levying service tax on the free supply.

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1 of 2

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Mugdha

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2 407-WP 1513-22.doc

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3.In our view, Petitioner should raise all these points in the

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reply to the show-cause notice, in addition to whatever other defence they
may have. The reply to be filed and copy served within four weeks from
today.

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4.The adjudicating authority shall pass orders after giving a
personal hearing to Petitioner, notice whereof shall be communicated at
least seven working days in advance.

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5.The final order shall deal with every submission that
Petitioner would make and if the adjudicating authority does not agree
with the submissions, then the adjudicating authority shall give detailed
reasons as to why he does not accept the submissions of Petitioner.

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6. Petition disposed.

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7.We clarify that we have not made any observations on the
merits of the matter.

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(ARIF S. DOCTOR, J.)

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( K.R. SHRIRAM, J.)

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2 of 2

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Mugdha

Global Offshore Services Limited v. the Union of India through Its Secretary and 2 Ors.

Case brief

What is this about?

What did the court decide?

Global Offshore Services Limited v. the Union of India through Its Secretary and 2 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

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