Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Court quashes order for breach of natural justice, directs reconsideration The High Court of Gujarat allowed a petition challenging an order-in-original, citing a previous judgment where a breach of natural justice was found due ...
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Provisions expressly mentioned in the judgment/order text.
Court quashes order for breach of natural justice, directs reconsideration
The High Court of Gujarat allowed a petition challenging an order-in-original, citing a previous judgment where a breach of natural justice was found due to failure to consider the petitioner's main contention. The court quashed the impugned order, directing the matter to be reconsidered by the Deputy Commissioner in light of the petitioner's submission regarding excise duty payment. The decision should adhere to the law and evidence. The court made the rule absolute with no costs, following the precedent set in the previous case.
Issues involved: Challenge to order-in-original under Article 226 of the Constitution without approaching the Appellate Commissioner.
Analysis: The High Court of Gujarat heard a petition challenging an order-in-original dated 30.6.2015 passed by the Deputy Commissioner, Central Excise, Vadodara. The court noted that the facts of the present case were similar to another case where the petitioner had approached the Appellate Commissioner. In that case, the court found a breach of natural justice and allowed the petition by restoring the matter to the adjudicating authority for a decision. Since the facts of both cases were identical except for the approach to the Appellate Commissioner, the court decided to allow the present petition based on the previous judgment.
The court held that the order-in-original and the order-in-appeal in the previous case were in breach of natural justice for not considering the petitioner's main contention regarding the excise duty payment. As a result, the court quashed and set aside the impugned order dated 30.6.2015 and restored the matter to the Deputy Commissioner for a fresh decision. The Deputy Commissioner was directed to consider the petitioner's submission that there was no real short payment of excise duty as M/s. VCL had paid excise duty on the goods at their selling price. The court emphasized that the decision should be made in accordance with the law and after verifying all relevant evidence. The court made the rule absolute with no order as to costs, based on the reasons stated in the previous judgment.
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