Rajkala Enterprises Pvt. Ltd. & Anr. Vs Union of India & Ors. (Bombay High Court)
The Bombay High Court examined a writ petition filed under Article 226 of the Constitution challenging GST orders, attachment notices, and the validity of certain statutory provisions. The primary challenge, however, was directed against an ex parte order dated 30 March 2022 passed by the State Tax Officer, which the petitioner contended was issued in violation of principles of natural justice.
The record showed that a show cause notice dated 11 March 2022 had been issued to the petitioner, directing it to appear before the authority on 22 April 2022 and to file a representation along with supporting evidence. The notice clearly provided the petitioner with an opportunity to respond and be heard on the specified date.
Despite this, the authority passed the impugned order on 30 March 2022, prior to the scheduled date of hearing and without granting the petitioner any opportunity to file a reply or present its case. The petitioner argued that this premature action rendered the order without jurisdiction and in breach of natural justice. Additional reliefs were also sought regarding attachment notices and the validity of Section 16(4) of the CGST and MGST Acts, though the Court primarily addressed the procedural defect.
