Allowed

Finorion Pharma India Pvt. Ltd. v. State of Maharashtra through Secretary, Department of GST

Bombay HC11 Dec 2024WP/4449/2024

Case brief

AI extract

What is this about?

Challenging an order dismissing a show cause notice without a personal hearing, this writ petition was allowed. The High Court set aside the impugned order due to the denial of adequate hearing and remanded the matter for fresh adjudication after affording the petitioner an opportunity of hearing.

What did the court decide?

Impugned order scheduled dated 29 December 2023 was set aside. Petitioner to be given opportunity of hearing for fresh adjudication of the show cause notice.

Finorion Pharma India Pvt. Ltd. vs… — Constitutional and Fundamental Rights | Bombay HC (2024)

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

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Digitally signed PRACHI by PRACHIPRANESH PRANESH NANDIWADEKAR NANDIWADEKAR Date: 2024.12.12 WRIT PETITION NO.4449 OF 2024 15:13:14 +0530

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Finorion Pharma India Pvt. Ltd. .. Petitioner Versus The State of Maharashtra .. Respondent

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Mr.Prakash Shah a/w Mr. Mihir Deshmukh and Mr. Jas Sanghavi i/by PDS Legal for the petitioner.

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Ms. Jyoti Chavan, Addl. G.P. a/w Mr. Himanshu Takke, AGP for the respondent-State.

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_______________________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATE : 11 December 2024

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P.C.:-

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Heard learned counsel for the parties.

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Rule. Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.

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The challenge in this petition is to the order dated 29 December 2023 made by the 3^rd respondent disposing of the show cause notice issued to the petitioner.

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The record shows and it is now fairly admitted that no personal hearing was granted to the petitioner before the impugned order was made. Therefore, without relegating the petitioner to avail of the alternate remedy, this being a case of no adequate hearing, we set aside the impugned order only on this short ground.

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The matter is now remanded to the 3^rd respondent for fresh adjudication of the show cause notice. However, the 3^rd respondent must give the petitioner opportunity of hearing and must also consider all the

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materials that the petitioner choose to produce, including CBIC Circular dated 20 September 2021.

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Ms. Chavan contends that the Circular may not be applicable in this case. Therefore, we add that we have not gone into the issue of applicability or otherwise of this Circular and all contentions of all the parties on merits are kept open.

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All we said is that the rival contention must be considered by the 3^rd respondent after giving an opportunity of hearing to all the parties the show cause notice must be disposed of as expeditiously as possible by making a reasoned order.

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Rule is made absolute in the above terms without any order for costs.

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All concerned to act on the authenticated copy of this order.

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(Jitendra Jain, J .) ( M. S. Sonak, J.)

Finorion Pharma India Pvt. Ltd. v. State of Maharashtra through Secretary, Department of GST

Case brief

What is this about?

What did the court decide?

Finorion Pharma India Pvt. Ltd. v. State of Maharashtra through Secretary, Department of GST

Case brief

What is this about?

What did the court decide?

What the court decided

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