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Bombay HC quashes GST order for not considering Chartered Accountant’s Letter

Case Law Details

TaxGuru Citation
2024 taxguru.in 4095
Case Name
Kabir Traders Vs State of Maharashtra & Anr. ( Bombay High Court)
Date of Judgement/Order
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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. 

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,971

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