Bombay High Court
National Health And Education Society- ... vs Deputy Commissioner Of Sales Tax ... on 4 August, 2022
Author: K.R. Shriram
Bench: K.R. Shriram
Digitally
signed by
MUGDHA
MUGDHA M
M PARANJAPE
PARANJAPE Date:
2022.08.05 1 3-WPL 18600-22.doc
10:18:04
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.18600 OF 2022
National Heath and Education Society-
P.D. Hinduja National Hospital and
Medical Research Centre ... Petitioner
Vs.
Deputy Commissioner of Sales Tax
(MUM-VAT-E-905) Appeals Nodal Division-5
& Anr. ... Respondents
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Mr.D.B. Shroff, Senior Advocate a/w Mr. Kazan Shroff and Mr. Aakash
Chandran i/by Dastur Kalambi & Associates for Petitioner.
Ms. Jyoti Chavan, AGP for Respondent-State.
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CORAM : K.R. SHRIRAM &
A.S. DOCTOR, JJ.
DATED : 04th AUGUST 2022
P.C. :
1. Petitioner is impugning an order dated 30 th March, 2022 passed by Respondent No.1 rejecting Petitioner's Appeal.
2. In the impugned order, Respondent No.1 has, in almost 20 pages, dealt with the submissions of Petitioner, but in the discussion has not given any reasons for his conclusions. Therefore, we have no hesitation in setting aside the order impugned in the Petition, i.e., order dated 30th March, 2022 and remand the matter back for reconsideration.
Mugdha 1 of 3
2 3-WPL 18600-22.doc
3. The order is accordingly set aside with the following directions :-
(a) Respondent No.1 shall pass a fresh order dealing with every submission of Petitioner filed in the reply and and to be made during the personal hearing, notice for which shall be given at least seven working days in advance.
(b) In defence, should Petitioner wish to file written submissions regarding what transpired during the personal hearing, the same to be filed within three working days after the date of personal hearing.
(c) The order shall be a reasoned order and shall deal with every submission made by Petitioner and shall also give reasons as to why the officer has not agreed with Petitioner's submissions.
(d) The Appeal shall be disposed within twelve weeks from the date of uploading of this order.
Mugdha 2 of 3
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4. Writ Petition disposed with no order as to costs.
5. We clarify that we have not made any observations on merits.
(A.S. DOCTOR, J.) ( K.R. SHRIRAM, J.) Mugdha 3 of 3