Sanjaykumar Kotak Thakkar vs. Assistant Commissioner Of State Goods And Services Tax
Original PDF →Facts
The Petitioner, Sanjaykumar Kotak Thakkar, filed a writ petition challenging an order passed by the Assistant Commissioner of State Goods and Services Tax. A show cause notice was issued to the Petitioner on January 21, 2025. Subsequently, a Summary of Grounds was issued and served on the Petitioner on February 4, 2025. The impugned order was passed on the same date, February 4, 2026. The Petitioner contended that he was not granted a reasonable opportunity to present his case before the order was passed.
Held
The Court held that the Petitioner was not granted a reasonable opportunity to represent his case. The impugned order was quashed and set aside on the grounds that principles of natural justice were violated. The Court reasoned that passing an order on the same day the Summary of Grounds was served, without allowing the Petitioner adequate time to respond, constitutes a denial of a fair hearing. The ratio decidendi is that a taxpayer must be given sufficient time to reply to a show cause notice and summary of grounds before an adverse order is passed. The matter was remanded to the Assistant Commissioner of State Tax, Kalyan/Assessing Officer, to adjudicate the show cause notice afresh. The Petitioner is to file a reply within two weeks from the date of the order and appear on September 2, 2026, at 11:00 a.m. The Assessing Officer is directed to pass a fresh order after considering the Petitioner's reply and hearing him.
Key Issues
1. Whether the Petitioner was granted a reasonable opportunity to represent his case before the impugned order was passed by the Assistant Commissioner of State Goods and Services Tax, thereby violating principles of natural justice? Petitioner's Contention: The Petitioner argued that a reasonable opportunity to present his case was not afforded to him. He contended that the impugned order was passed on the same date the Summary of Grounds was served, leaving insufficient time to prepare and file a response. Respondent's Contention: The learned Additional Government Pleader attempted to support the impugned order, but the Court was not satisfied with the arguments presented in its support.
Sections Cited
None explicitly mentioned in the judgment text provided.
AI-generated summary — verify with the full judgment below
WP12160.2025.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION
WRIT PETITION NO.12160 OF 2025 Sanjaykumar Kotak Thakkar. … Petitioner. Versus Assistant Commissioner Of State Goods And Services Tax.
… Respondents --------- Mr. Sumedh S. Modak, Advocate for the Petitioner. Ms. Shruti D. Vyas, Addl. G.P. a/w. Mr. Aditya Deolekar, AGP for Respondent. --------- CORAM : M. S. KARNIK & SANDESH D. PATIL, JJ.
DATE : 25th AUGUST 2026 P.C. :
Heard the learned Counsel for the Petitioner.
Show Cause notice was issued on 21/1/2025. The Summary of the grounds was issued by the Respondents and served on the Petitioner on 4/2/2025. The impugned order was passed on the same dated i.e. on 4/2/2026. 3. Though the learned AGP made an attempt to support the impugned order, we are satisfied that a reasonable opportunity was not granted to the Petitioner to represent his case.
In such view of the matter, the impugned order is Talwalkar 1
ARUNA SANDEEP TALWALKAR SANDEEP TALWALKAR Date: 2026.08.25 17:27:50 +0530
WP12160.2025.odt quashed and set aside. The matter is remanded to the Assistant Commissioner of State Tax, Kalyan/Assessing Officer for adjudicating the show cause notice dated 21/1/2025 afresh after giving an opportunity to the Petitioner to file response to the show cause notice and the summary of grounds. Reply to the show cause notice be filed within two weeks from today. Petitioner to appear before the Assessing Officer on 2nd September, 2026 at 11.00 a.m. After hearing the Petitioner and considering the reply, Assessing Officer to pass fresh order in accordance with law.
With the above observation, Writ Petition is disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Talwalkar 2
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.