Case Law Details
Kabir Traders Vs State of Maharashtra & Anr. ( Bombay High Court)
In the case of Kabir Traders Vs State of Maharashtra, the Bombay High Court addressed issues with an order dated December 8, 2023, that had adversely affected the petitioner. The court noted that the order did not account for a letter from the petitioner’s Chartered Accountant and found this discrepancy concerning. Consequently, the court quashed the December 2023 order and remanded the case for de novo consideration by Respondent No.2. The petitioner was given the opportunity to file a reply within two weeks, after which a personal hearing would be scheduled with notice given five days in advance. A new reasoned order is to be issued by September 30, 2024. Additionally, a subsequent order dated March 14, 2024, debiting the petitioner’s cash ledger for ₹8,15,489, was also quashed and is to be reversed within the week. The court clarified that its decision did not involve any comments on the merits of the case and kept all rights and contentions open. The petition was disposed of with these directives.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. After the petition was heard for some time, Ms. Vyas, on instructions from Mr. Malviya, STO (C-006), Dombivali, who is present in Court states that the averment contained in paragraph 5.11 of the petition does make out a genuine case of hardship to Petitioner and, therefore, the Court may, if it considers necessary, quash and set aside the impugned order dated 8th December 2023 and remand the matter for denovo consideration.
2. We have perused the impugned order dated 8th December 2023 in which, it is noted, and we find that strange, that a letter by Petitioner’s Chartered Accountant was not accepted by the office. It is not clear why it was not accepted.
3. Therefore, we hereby quash and set aside the impugned order dated 8th December 2023 and remand the matter for denovo consideration to Respondent No.2. If Petitioner has not filed any reply, it may do so within two weeks from the date of this order being uploaded. Thereafter, Respondent No.2 shall give a personal hearing to Petitioner, notice whereof shall be communicated 5 working days in advance and pass a reasoned order dealing with all submissions of Petitioner. The order shall be passed on or before 30th September 2024.
4. In view of above, consequential order dated 14th March 2024 debiting Petitioner’s cash ledger / ITC ledger for an amount of 8,15,489/- is also quashed and set aside. The debit shall be reversed / re-credited during the course of this week.
5. All rights and contentions are kept open.
6. We clarify that we have not made any observations on the merits of the matter.
7. Petition disposed.
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