Bombay High Court

SANJAYKUMAR KOTAK THAKKARversusASSISTANT COMMISSIONER OF STATE GOODS AND SERVICES TAX

Decided: 25 August 2026
Disposal: Disposed Off

Holding

The impugned order is quashed and set aside for denying the petitioner a reasonable opportunity to be heard.

Summary

The petitioner, Sanjaykumar Kotak Thakkar, challenged an order passed by the Assistant Commissioner of State GST that was issued on the same day a summary of grounds was served, following a show‑cause notice dated 21‑Jan‑2025. The petitioner contended that he was not afforded a reasonable opportunity to be heard before the order was made. The Court examined whether the principles of natural justice were violated by the impugned order. Finding that the petitioner was denied a fair chance to present his case, the Court held the order to be unsustainable. Consequently, the order was quashed, the matter remanded to the assessing officer for fresh adjudication with a two‑week window to file a response, and the petitioner was directed to appear before the officer on 2 September 2026. The writ petition was thereafter disposed.

Issues considered

Whether the petitioner was denied a reasonable opportunity of being heard, violating the principles of natural justice
Whether the impugned order passed by the Assistant Commissioner of State GST is liable to be quashed

Subjects

Natural justice
Show cause notice
GST
Due process
Writ petition
Quashing order
Administrative law

Judgment

                 Digitally signed
                 by ARUNA
                 SANDEEP
     ARUNA       TALWALKAR
     SANDEEP     Date:
     TALWALKAR   2026.08.25
                 17:27:50
                 +0530

                                                              20.WP12160.2025.odt



            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    CIVIL APPELLATE JURISDICTION

                             WRIT PETITION NO.12160 OF 2025

Sanjaykumar Kotak Thakkar.                             … Petitioner.
      Versus
Assistant Commissioner Of State
Goods And Services Tax.                                … Respondents

                             ---------
Mr. Sumedh S. Modak, Advocate for the Petitioner.
Ms. Shruti D. Vyas, Addl. G.P. a/w. Mr. Aditya Deolekar, AGP for
Respondent.
                             ---------
                            CORAM : M. S. KARNIK &
                                        SANDESH D. PATIL, JJ.

                                          DATE :   25th AUGUST 2026

P.C. :


1.           Heard the learned Counsel for the Petitioner.

2.           Show Cause notice was issued on 21/1/2025. The

Summary of the grounds was issued by the Respondents and

served on the Petitioner on 4/2/2025. The impugned order was

passed on the same dated i.e. on 4/2/2026.

3.           Though the learned AGP made an attempt to support the

impugned order, we are satisfied that a reasonable opportunity

was not granted to the Petitioner to represent his case.

4.           In such view of the matter, the impugned order is


Talwalkar                                1
                                                          20.WP12160.2025.odt



quashed and set aside. The matter is remanded to the Assistant

Commissioner       of   State   Tax,   Kalyan/Assessing   Officer        for

adjudicating the show cause notice dated 21/1/2025 afresh after

giving an opportunity to the Petitioner to file response to the show

cause notice and the summary of grounds. Reply to the show cause

notice be filed within two weeks from today. Petitioner to appear

before the Assessing Officer on 2nd September, 2026 at 11.00 a.m.

After hearing the Petitioner and considering the reply, Assessing

Officer to pass fresh order in accordance with law.

5.          With the above observation, Writ Petition is disposed of.



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




Talwalkar                        2

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