Case Details:
Particular | Details |
Case No. | Civil Writ Petition No. 12419 and 12416 of 2022 |
Case Name | Hindustan Construction Company Ltd. v. Union of India |
Court | Rajasthan High Court |
Date of Judgement | 15-12-2022 |
Citation | GIG-CLS-0079 |
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Issue- In the above case, the petitioner has challenged the impugned order passed by respondent authority without considering the detailed submission of the Petitioner.
Held- It was held that after having considered the submissions advanced at the Bar and after going through the pleadings of the petitioner, reply filed on behalf of the respondents and the impugned orders, it is clear on the face of the record that the officer did not consider the detailed reply submitted on behalf of the petitioner while passing the impugned orders which are sketchy and non-speaking on the face of it. Thus, the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. The petitioner’s representative shall appear before the Joint Commissioner on 22.12.2022, whereafter, opportunity of hearing shall be provided, and fresh order shall be passed assigning proper reasons.