assessments order be non speaking
Case Title | M.P Commodities Pvt Ltd vs State of Gujarat. |
Court | Gujarat High Court |
Honorable Judges | Justice J.B.Pardiwala & Justice Nisha M. Thakore |
Citation | 2022 (3) GSTPanacea 292 HC Gujarat C/SCA/3796/2022 |
Judgement Date | 09-March-2022 |
Council for Petitioner | A S Tripathi |
Council for Respondent | Utkarsh Sharma |
Section | Form GST-DRC 07 |
In Favour of | Matter Remanded |
The Gujarat High Court bench of Justice J.B.Pardiwala & Justice Nisha M. Thakore has held that quashing and setting aside the orders in Form GST-DRC – 07 dated 18.12.2021 and 27.12.2021 respectively (Annexure – F), passed by the Assistant Commissioner of State Taxes, and remitted the matter.
Facts of the Case
Writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs
Appropriate writ, order or direction quashing and setting aside Orders in Form GST-DRC-07 dated 18.12.2021 and 27.12.2021 (Annexure – “F”) passed by the Assistant Commissioner of State Tax
Show Cause Notices both dated 21.10.2019, in Form GST DRC-01 (Annexure-“C”) with a direction to issue in accordance with law proper show cause notices with clear/explicit reasons and grounds for the proposals therein against the Petitioners
Pending hearing and final disposal of the present petition, Your Lordships may be pleased to stay implementation and execution of Orders in Form GST-DRC-07 dated 18.12.2021 and 27.12.2021 (Annexure-“F”) passed by the Assistant Commissioner of State Tax
assessments order be non speaking
Court Held
Considering the facts as recorded, held that dispose of this writ application by quashing and setting aside the orders in Form GST-DRC – 07 dated 18.12.2021 and 27.12.2021 respectively (Annexure – F), passed by the Assistant Commissioner of State Taxes, Division – 3, Gandhinagar, and remit the matter to the Assistant Commissioner of State Tax, Division – 3, Gandhinagar, for fresh hearing of the matter. The impugned orders are accordingly quashed and set aside
assessments order be non speaking
Analysis of the Judgement
At the threshold, to quash and set aside both the impugned orders and remit the matter to the Assistant Commissioner for de novo hearing with a direction to pass a speaking order. However, Mr.Sharma, the learned AGP, made a request that let a short notice be issued to the respondents.
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