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Case Law Details

Case Name : Nitco Paints Pvt. Ltd. Vs Union of India and Anr. (Bombay High Court)
Appeal Number : Writ Petition No. 2864 of 2021
Date of Judgement/Order : 21/06/2024
Related Assessment Year :
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Nitco Paints Pvt. Ltd. Vs Union of India and Anr. (Bombay High Court)

In the case of Nitco Paints Pvt. Ltd. vs. Union of India and Anr., the Bombay High Court addressed the issue of an order passed without allowing the petitioner, Nitco Paints Pvt. Ltd., the opportunity to produce invoices for verification. This situation arose primarily due to the constraints imposed by the COVID-19 pandemic and the resulting lockdowns.

The petitioner argued that the adjudicating authority (Respondent No. 2) failed to provide adequate opportunity to submit necessary invoices for verification. The impugned order, dated 3rd June 2021, was issued based on the available documents, without considering the petitioner’s situation during the pandemic.

Court’s Observations and Directions:

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