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Case Law Details

Case Name : Riddhi Siddhi Collection Vs Union of India and Ors (Bombay High Court)
Appeal Number : Writ Petition No. 6368 of 2018
Date of Judgement/Order : 19/07/2019
Related Assessment Year :
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Riddhi Siddhi Collection Vs Union of India and Ors (Bombay High Court)

HC held that The objective of giving show cause notice is not an empty formality. The objective is to make the party aware of the case it has to meet. Thus time is given to respond to the same. The reduction of time as given in the notice, certainly causes prejudice to the party. The conduct of the petitioner in not attending the personal hearing would not absolve the Revenue from giving time of thirty days as stated in the notice, on serving the complete show cause notice on the parties. In these circumstances, there has been failure of principles of natural justice inasmuch as the petitioner has not been given sufficient opportunity to meet the show cause notice. In these circumstances, directing the parties to avail of alternative remedy would be unfair as original proceeding is itself in breach of natural justice.

 In these circumstances, the impugned order dated 13th July, 2018 is quashed and set aside.

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT

At the request of the parties, the petition itself is taken up for final disposal at the stage of admission.

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