Motilal Oswal Financial Services Limited v. The Union of India
Case brief
What is this about?
Search terms: Motilal Oswal Financial Services Ltd. v. Union of India; Bombay High Court; Writ Petition No. 205 of 2025; GST adjudication; Form DRC/07; ex-parte order; Order Ref. ZD2708240638620; denial of pre-decisional hearing / natural justice; Show Cause Notice dated 30.09.2023; demand exceeding notice; Section 75(5) CGST Act 2017 / MGST Act 2017; Rs.20,84,54,770/- versus Rs.4,33,46,253/-; quashing and remand for fresh adjudication; Deputy Commissioner of State Tax, Bandra West, 501 GST; Rectification Application ARN AD270924011050K; order as to costs; contentions kept open. Relevance: supports arguments that adjudication without an opportunity of hearing vitiates a GST demand order, and illustrates quashing with remand on the State's concession rather than a decision on merits (including the Section 75(5) notice-bound-demand objection, left unadjudicated).
What did the court decide?
Impugned Order dated 22.08.2024 quashed and set aside; Show Cause Notice dated 30.09.2023 to be adjudicated afresh by the Deputy Commissioner of State Tax, Bandra West, 501 GST after giving the Petitioner a hearing (Reply dated 27.10.2023 on record; Additional Reply permitted within two weeks); Rectification Application ARN AD270924011050K treated as disposed of; order as to costs made (liable party not specified in the order).