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SAVVY FABRICS vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Avinash Poddar
Deepali Kamble
Res. Counsel
Dushyant Kumar

Petitioner / Applicant

SAVVY FABRICS
Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Sep 20, 2023
Order No.

WRIT PETITION (L) NO. 23706 OF 2023 and WRIT PETITION (L) NO. 23765 OF 2023

Citation

2023(9) TAXREPLY 7995
Original Order
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ORDER

P.C.: 1. The challenge of the petitioner in this petition is to the order dated 28 April 2023, passed by the Deputy Commissioner of Sales Tax, Mumbai – 51, being an order on the show cause notice issued to the petitioner inter-alia under Section 74 of the Maharashtra Goods and Service Tax / Central Goods and Service Tax Act, 2017. 2. By the impugned order, the show cause notice issued by the petitioner has been adjudicated. The contention of the petitioner is that the impugned order is illegal, inasmuch as, although a detailed reply to the show cause notice was submitted by the petitioner as also a personal hearing was granted to the petitioner, the impugned order does not record any reasons/findings in regard to such contentions as urged by the petitioner. 3. Having perused the impugned order, in our opinion, there is much substance in the contention as urged on behalf of the petitioner. It is clearly seen in the paragraph titled “findings”, that none ....

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