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Rajasthan HC Grants Interim Relief as Cross-Examination of Key Witnesses Was Allegedly Denied

Case Law Details

TaxGuru Citation
2026 taxguru.in 6721
Case Name
Shree Balaji Industries Laxminarayanpuri Vs Additional Commissioner (Rajasthan High Court)
Date of Judgement/Order
Only available for paid members
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Shree Balaji Industries Laxminarayanpuri Vs Additional Commissioner (Rajasthan High Court)

The Rajasthan High Court considered the writ petition challenging an impugned adjudication order and issued notice to the respondents while granting interim protection to the petitioner. Counsel appearing on behalf of Respondent No. 5 sought time to file a reply, and the Court granted three weeks for the same. Since there was no representation on behalf of Respondents No. 1 to 4 despite service of an advance copy through the office of the Additional Solicitor General, the Court directed issuance of notices to them upon payment of process fee within one week, returnable within four weeks. The matter was directed to be listed after five weeks along with D.B. Civil Writ Petition No. 3006/2025. While considering the petitioner’s submissions, the Court took note of the allegation that the impugned adjudication order heavily relied upon the statements of Shri Shubham Gupta and Shri Ramchandra Gupta without providing the petitioner an opportunity to cross-examine them, despite repeated requests. Observing the alleged violation of principles of natural justice, the Court directed that no coercive recovery action shall be taken pursuant to the impugned order until the next date of hearing. However, liberty was granted to the respondents to seek vacation of the interim stay order.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,782

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