Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2019 (12) TMI 161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hority. The petitions are accordingly dismissed as not maintainable. - R/SPECIAL CIVIL APPLICATION NO. 18934 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19045 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19047 of 2019 - Dated:- 28-11-2019 - HONOURABLE MS.JUSTICE HARSHA DEVANI And HONOURABLE MS. JUSTICE SANGEETA K. VISHEN MR DARSHAN B GANDHI MR P P MAJMUDAR FOR THE PETITIONER VIRAL K SHAH FOR THE RESPONDENT ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI ) 1. By these petitions under article 226 of the Constitution of India, the petitioners have challenged the common orderin- original dated 1st November, 2019 passed by the Additional Commissioner of Central GST and Central Excise, Vadodara-II (hereinafter referred to as the adjudicating authority ) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the learned advocate for the petitioners placed reliance upon an unreported decision of this court in the case of India Logistics and Cargo Movers v. The State of Gujarat rendered on 24th September, 2019 in Special Civil Application No.15178 of 2019, wherein the court, in the facts of the said case found that the impugned order was totally bereft of any reasons and held that in the absence of any reasons being assigned for confiscation of the goods and the conveyance in question, the impugned order stands vitiated due to non-application of mind on the part of the maker of the order. It was submitted that in the facts of the present cases also, the adjudicating authority has not assigned any reasons as to why the conveyances in question are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e petitioners were served with the show cause notice and were provided an opportunity of hearing, it cannot be said that the impugned order suffers from breach of the principles of natural justice. 7. As regards the contention that the impugned order is a non-speaking order, having regard to the contents of the impugned order in original, it is not possible to state that the same is a non-speaking order. The decision of this court in the case of India Logistics and Cargo Movers v. The State of Gujarat (supra), therefore, does not in any manner support the case of petitioners. 8. The Supreme Court in Commissioner of Income-tax v. Chhabil Dass Agarwal, (2014) 1 SCC 603, has held thus: 5. Thus, while it can be said that this Court has recognis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egal position, having regard to the fact that the petitioners have an efficacious alternative remedy by way of appeal before the Commissioner (Appeals), this court is not inclined to exercise its extraordinary jurisdiction under article 226 of the Constitution of India in the absence of existence of any factor set out in the above decision for entertaining a writ petition against an order of the adjudicating authority. 10. It is, however, clarified that this court has not examined the impugned order on merits and in case the petitioners challenge the impugned order-in-original before the appellate authority, the appellate authority shall consider the same on merits without being in any manner influenced by any of the observations made in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||