Mascot Constructions Co. and Another v. the Commissioner of Goods and Service Tax and Another
Case brief
What is this about?
Service-tax demand of Rs. 4,36,18,207/- (order dated 18.10.2023, Exhibit-D) quashed and set aside for breach of natural justice: hearing notice dated 05.10.2023 for hearing on 11.10.2023 was dispatched 14.10.2023 and delivered 18.10.2023. Alternate remedy of appeal rejected owing to about Rs. 32 lakh pre-deposit and natural-justice violation. Matter remanded to the Commissioner; petitioner to appear 27.04.2026; decision within 12 weeks of first appearance; merits and exemption under Notification No. 25 of 2012 (government contractor) left open. Mascot Constructions Co v. Commissioner of GST and Another, 2026:BHC-AUG:15773-DB, WRIT PETITION NO.3397 OF 2026, Aurangabad Bench, dated 8 April 2026.
What did the court decide?
Impugned order dated 18 October 2023 quashed and set aside; matter relegated back to the Commissioner; Petitioner to appear before the Commissioner on 27 April 2026 and present his case; Commissioner to decide in accordance with law within 12 weeks from the date of first appearance of the Petitioner; Writ Petition disposed of.