High Court of Bombay
Evergreen Recyclekaro (India) Ltd. v. Principal Commissioner of State Tax
For assesseeRemanded
WRIT PETITION NO. 12067 OF 2025
The ruling in brief
Where show cause notice regarding tax demand involving alleged fraud was not effectively served or uploaded on correct portal window and order under section 74(9) was passed without personal hearing, breach of natural justice occurred warranting quashing of notice and order; matter remanded for fresh decision after affording opportunity to reply and hearing
Provisions considered
Section 169 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950
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