Trendsutra Client Services Private Limited Vs Union of India & Ors. (Bombay High Court)
In Trendsutra Client Services Private Limited Vs Union of India & Ors., the Bombay High Court set aside a GST-related order and remanded the case for fresh consideration. The petitioner, operating under the “Pepperfry” brand, was issued a notice alleging short payment of GST due to discrepancies between GSTR 2A and 3B returns. Despite filing a detailed reply on 23rd June 2023 and requesting a personal hearing, the adjudicating authority overlooked the reply and passed an order on 3rd July 2023. This led the petitioner to challenge the order through a writ petition. The court found that the petitioner’s request for a hearing was ignored and that the respondents failed to file an affidavit denying these claims. Acknowledging these facts, the court remanded the case for de-novo consideration, instructing the respondent to provide a personal hearing and to issue a reasoned order by 31st October 2024. The recovery notice issued on 19th August 2024 was also quashed. The court clarified that no comments were made on the merits of the case and emphasized that the petitioner must be given at least five working days’ notice before the hearing. The petition was disposed of without any order as to costs.
