2026-VIL-198-BOM
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SGST High Court Cases

GST – Demand and recovery of Transitional credit claimed under Section 140 of the CGST Act, 2017 – Petitioner challenge the impugned order on the ground that it is against the principles of natural justice as the same having passed without furnishing the copies of verification reports to the Petitioner – HELD - The impugned order was passed in haste, without verifying the entire record/invoices and other documents. The non-furnishing of the verification reports and not granting an opportunity of fair hearing to the petitioner on the same amounted to a breach of the principles of natural justice. The concerned officials had an onerous duty to pass the order only after complete verification of the record and in accordance with law - The impugned order itself recorded that all the invoices could not be verified due to the large stock declared by the petitioner and the petitioner is required to produce the supporting documents, which it had allegedly not provided. However, this observation is contrary to the record, as the petitioner has claimed that it had furnished all the required documents - The entire exercise to pass the impugned order was a hurried one, and the concerned officials should not have resorted to such hasty actions, as it was necessary to provide the petitioner an opportunity to deal with the verification reports before forming an opinion - The impugned order is set aside and matter remanded to the Additional Commissioner for a de novo consideration after providing the petitioner with the verification reports and granting it an opportunity of being heard – The writ petition is allowed
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