Case Law Details
Cowtown Software Design Pvt. Ltd. Vs Union of India (Bombay High Court)
The case of Cowtown Software Design Pvt. Ltd. vs. Union of India before the Bombay High Court revolves around the quashing of an Assessment Order dated August 18, 2023. The petitioner contested the order, alleging a breach of natural justice and denial of a fair personal hearing.
The petitioner, Cowtown Software Design Pvt. Ltd., challenged the Assessment Order issued by Respondent No.3, citing violations of Section 75(4) of the CGST Act and principles of natural justice. Despite seeking a personal hearing, the petitioner received no opportunity to present their case adequately.
The court examined Section 75(4) of the CGST Act, which mandates a personal hearing upon written request or when an adverse decision is contemplated. The petitioner’s request for a hearing was ignored, leading to a decision contrary to procedural fairness.
Drawing on precedent cases and legal principles, the court concluded that the Assessment Order lacked procedural fairness and violated statutory provisions. Consequently, the court quashed the order and directed Respondent No.3 to provide a fair opportunity for a personal hearing and issue a new order within a specified timeframe.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
