Mediacom Communications Private Limited Vs Union of India & Ors. (Bombay High Court)
Bombay High Court has set aside the Order-in-Original dated April 30, 2024, against Mediacom Communications Pvt. Ltd., citing procedural lapses and lack of due process. Mediacom challenged the order, arguing that crucial grounds were overlooked, access to employee statements under Section 70 of the SGST Act was denied, and the decision relied heavily on another order from 2022 without informing them. The Revenue defended its stance, stating that similar agreements justified similar reasoning. However, the court, referencing its earlier ruling in Writ Petition No. 6181 of 2024 and CBIC Circular No. 230/24/2024-GST, remanded the case for fresh adjudication. It directed the respondent authority to grant a full hearing and consider all relevant materials before passing a new order.
The court further mandated that the petitioner be provided with employee statements within two weeks to respond effectively to the show cause notice. Similarly, the Revenue was instructed to furnish a list of required documents, including agreements and invoices, within the same timeframe. The petitioner agreed to comply promptly. The court refrained from ruling on the merits of the case, leaving all contentions open for consideration in the fresh proceedings. This decision underscores the importance of procedural fairness in adjudication and ensures that both parties can present their arguments comprehensively.
