Prestige Mulund Realty Private Limited Vs Union of India (Bombay High Court)
In the case of Prestige Mulund Realty Private Limited Vs Union of India, the Bombay High Court addressed a dispute involving GST proceedings initiated against a wound-up company acquired by the petitioner. The petitioner contended that the show-cause notice issued on September 21, 2023, was without jurisdiction, as claims against a liquidated company could not proceed. While the petitioner challenged the notice, the adjudicating authority issued an order on December 28, 2023, which was subsequently contested in the writ petition.
The court observed significant procedural lapses in the handling of the case. The adjudicating officer failed to consider relevant judgments, including the Supreme Court ruling in Ghanshyam Mishra & Sons Pvt. Ltd. and the Bombay High Court decision in Murli Industries Ltd., which were crucial to the petitioner’s claims. Furthermore, the order lacked clarity on whether a reply was submitted and offered no substantive reasoning, thereby breaching principles of natural justice.
The High Court set aside the order and remanded the matter to the adjudicating authority, directing them to allow the petitioner to submit a detailed response and provide a proper hearing. The authority was instructed to pass a reasoned order within three months, addressing all contentions raised.
