Bombay High Court

PRECISION RUBBER INDUSTRIES PVT LTD.versusUNION OF INDIA MINISTRY OF FINANACE DEPT. OF REVENUE AND ORS

Decided: 7 September 2026
Disposal: Allowed

Holding

The order dated 31 July 2026 passed by the Commissioner (Appeals) is quashed and set aside for denial of an adequate opportunity of hearing.

Summary

The petitioner, Precision Rubber Industries Pvt. Ltd., filed a writ petition challenging an order dated 31 July 2026 passed by the Thane Commissioner (Appeals), alleging denial of a personal hearing and violation of natural justice. The petitioner admitted that several hearing dates had been scheduled but it sought time to gather documents and secure representation, yet the authority proceeded without granting an effective opportunity to be heard. The High Court examined the record and found that the petitioner was not afforded an adequate chance to present its case before the Commissioner. Consequently, the Court quashed and set aside the impugned order, directing the Commissioner to rehear the matter afresh with proper opportunity for the petitioner. The petition was ordered to be disposed of, with a fresh hearing to be completed within three weeks of 22 September 2026.

Issues considered

Whether the order passed by the Commissioner (Appeals) violated the principles of natural justice by denying the petitioner a personal hearing.
Whether the lack of an effective opportunity to be heard warrants quashing of the order.

Subjects

natural justice
personal hearing
writ petition
quashing order
procedural fairness
High Court
Commissioner (Appeals)

Judgment

                                                            16-WP-10884-2026.doc


            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    CIVIL APPELLATE JURISDICTION

               WRIT PETITION NO. 10884 OF 2026
Precision Rubber Industries Pvt. Ltd.        .....Petitioner
            Versus
Union of India and Ors.                                   .....Respondents
                                   .....
Mr. Prithwiraj Choudhari a/w Kausarjahan Sayed, Mr. Aansh Desai
i/b Pythagoras Legal, for the Petitioner.

Mr. Karan Adik a/w Ms. Kavita Shukla, for the Respondent Nos.1 to
3.
                              ..…
                         CORAM : M. S. KARNIK &
                                    SANDESH D. PATIL, JJ.
                                    DATE   : 7th SEPTEMBER 2026
P.C.:-

1.        By the present Writ Petition, the Petitioner is praying for

quashing and setting aside of the impugned Order dated 31 st July,

2026 passed by the Respondent No.2-Commissioner (Appeals),

Thane Commissionerate which is at ‘Exhibit-J’ to the present Petition.


2.        It is the contention of the Petitioner that the Petitioner was not

granted personal hearing and that the Order was passed in gross

defiance of principles of natural justice.


3.        Learned Counsel for the Respondents have strongly opposed

the same.

Manisha                                                                    1/3
              Digitally signed by
MANISHA       MANISHA
              BALKRISHNA
BALKRISHNA    TALEKAR
TALEKAR       Date: 2026.09.11
              20:17:10 +0530
                                                        16-WP-10884-2026.doc


4.        We have heard learned Counsel for the Petitioner as well as

learned Counsel for the Respondents.


5.        The Petitioner has admitted that, although the personal

hearings were scheduled by the Appellate Authority on 9 th April,

2026, 2nd June, 2026, 15th June, 2026 and 13th July, 2026, for

bonafide reasons and for genuine reasons, the Petitioner sought time

to    collect    relevant   documents   and   arrange    for    effective

representation. The Petitioner however, was not given right of

effective representation and without giving opportunity of hearing

the impugned Judgment and Order was passed.


6.        Having considered the impugned Judgment and Order as well

as the grounds raised by the Petitioner in the Petition and in view of

the peculiar facts and circumstances of the case, we are of the

opinion that the impugned Judgment and Order deserves to be

quashed and set aside for want of an adequate and effective

opportunity to represent the Petitioner’s case before the Authority.

Hence, the following Order:




Manisha                                                                2/3
                                                           16-WP-10884-2026.doc


                                      ORDER


      (i)        The impugned Order dated 31st July, 2026 passed by the

      Respondent          No.2-Commissioner        (Appeals),         Thane

      Commissionerate is quashed and set aside.


          (ii)   The Respondent No.2-Commissioner (Appeals), Thane

          Commissionerate is directed to decide the proceedings afresh

          by giving appropriate opportunity to the Petitioner to put forth

          its case.


          (iii) The Petitioner shall not take unnecessary adjournment.

          The Petitioner shall appear before the       Respondent No.2-

          Commissioner (Appeals), Thane Commissionerate on 22 nd

          September, 2026 on which date the Respondent No.2 shall if

          possible hear the Petitioner. Let the hearing be concluded

          within a period of three weeks from 22nd September, 2026.


          (iv) In view of above, Writ Petition No.10884 of 2026 stands

          disposed of.




(SANDESH D. PATIL, J.)                              (M. S. KARNIK, J.)

Manisha                                                                   3/3

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