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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Pidilite Industries Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petition challenges gst transitional credit order on natural justice grounds. (Para 1 , 2 , 3) |
| 2. verification reports prepared but not furnished before hearing and order. (Para 4 , 5 , 6) |
| 3. parties dispute document verification, time constraints, and submissions. (Para 7 , 8 , 9 , 10) |
| 4. non-furnishing of reports breaches principles of natural justice. (Para 11) |
| 5. quash order; remand for fresh hearing after providing reports. (Para 12) |
Judgment :
G.S.Kulkarni, J.
1. This petition under Article 226 of the Constitution of India challenges the Order-in-Original dated 5th February 2025 issued by Respondent no.3 primarily on the ground that it is against the principles of natural justice and more particularly the same having passed without furnishing to the Petitioner the copies of verification reports. At the outset, the prayers made in the petition are required to be noted, which read thus :
“a. this Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners’ case and after going into the validity and
GST order demanding transitional credit recovery quashed for violating natural justice: verification reports must be furnished, fair hearing on same granted before adjudication.
A party may challenge an order under Article 227 of the Constitution only when fundamental rights are breached or if there's a violation of natural justice; otherwise, adherence to alternative remedi....
The court held that challenges to tax adjudications must be brought before the Appellate Authority rather than through writ petitions, affirming the alternative remedy available under the GST Act.
The main legal point established in the judgment is that the absence of proper show cause notices and adjudication orders rendered the initiation of proceedings bad in law, and that the disallowance ....
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
The failure to provide an opportunity for personal hearing before issuing adjudication orders constitutes a violation of the principles of natural justice, necessitating quashing of such orders.
The importance of adhering to principles of natural justice in tax assessment proceedings.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
The court affirmed the right to Transitional Input Tax Credit under Section 140 and mandated timely verification of claims without delay caused by technical issues.
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