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2021 Supreme(Guj) 900

SONIA GOKANI, HEMANT M.PRACHCHHAK
RAJPUTANA STAINLESS LIMITED – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For The Appellant : MR HEMANT DHARMADHIKARI with MR DHAVAL SHAH
For The Respondent: MR UTKARSH R SHARMA

ORDER :

SONIA GOKANI, J.

1. The petitioner herein is challenging the order dated 28.08.2019 issued by the Commissioner of Central GST and Service Tax Act, Vadodara-II whereby the request for cross examination of the witnesses whose statements have been recorded but not relied upon is questioned. It is on the ground that it is not tenable, no genuine reason for asking for cross examination that this denial had come. The petitioner’s grievance is that there is no finding given by the respondent no. 2 as to why he has not found such a request sustainable. This being a non-speaking order, it is in clear violation of the principle of natural justice.

2. The prayers sought for in the present proceedings are as follows: -

    “(A) That Your Lordships may be pleased to call for records and proceedings before respondent no.2, the Commissioner of CGST and Service Tax, Vadodara-II Commissioner ate at Vadodara to verify the noting of directions on the file;

(AA) That Your Lordships may be pleased to issue a writ of certiorari or any other appropriate writ in the nature of certiorari, direction or order, quashing and setting aside the Order in Original No. VADEXCUS- 002-COM-015-20-21 dated 29.10.2020 pa

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