2024 (10) TMI 971 - HC - Indian Laws

Order Quashed Due to Hardship; Case Remanded for Reconsideration by Sept 2024, Ledger Debit Set Aside, Rights Preserved.

The Bombay HC quashed the December 8, 2023, order due to hardship to the Petitioner, remanding the case for reconsideration. The non-acceptance of a ... Quashing and remand for de novo consideration - Personal hearing and reasoned order - Representation by Chartered Accountant and consideration of hardship - Reversal of consequential ledger debit - No adjudication on merits; rights reservedQuashing and remand for de novo consideration - Representation by Chartered Accountant and consideration of hardship - Impugned order dated 8th December 2023 quashed and set aside and the matter remanded for fresh consideration. - HELD THAT: - The State, through the STO present in Court, conceded that the averment in paragraph 5.11 of the petition established a case of genuine hardship and invited quashing and remand. The Court noted that the impugned order recorded that a letter from the petitioner's Chartered Accountant had not been accepted by the office and that the reason for non-acceptance was unclear. In view of the concession and the unexplained rejection of the Chartered Accountant's letter, the Court set aside the impugned order and directed de novo consideration by the designated authority. [Paras 1, 2, 3]Impugned order dated 8th December 2023 quashed and matter remanded to Respondent No.2 for de novo consideration.Personal hearing and reasoned order - Respondent No.2 to afford personal hearing and pass a reasoned order within a specified time-frame. - HELD THAT: - The Court directed that if the petitioner has not filed a reply it may do so within two weeks from upload of the order. Thereafter Respondent No.2 is to communicate notice of a personal hearing at least five working days in advance, hear the petitioner personally, and pass a reasoned order addressing all submissions. A timeline was fixed for conclusion of proceedings to ensure expeditious disposal. [Paras 3]Respondent No.2 to give personal hearing (with 5 working days' notice) and pass a reasoned order dealing with all submissions on or before 30th September 2024.Reversal of consequential ledger debit - Consequential order dated 14th March 2024 debiting petitioner's cash ledger/ITC ledger quashed and ordered to be reversed. - HELD THAT: - As a consequence of setting aside the impugned order, the Court also quashed the subsequent order debiting the petitioner's ledgers. The Court directed that the debit shall be reversed and the amount re-credited during the course of the week following the order. [Paras 4]Order dated 14th March 2024 debiting cash ledger/ITC quashed and the debit to be reversed/re-credited forthwith.No adjudication on merits; rights reserved - Court did not express any view on merits and left all rights and contentions open. - HELD THAT: - The Court expressly clarified that it has not made any observations on the merits of the controversy and preserved all rights and contentions of the parties for determination by the authority on remand. [Paras 5, 6]No merits were adjudicated; all rights and contentions are kept open for fresh consideration.Final Conclusion: The High Court quashed the impugned order dated 8th December 2023 and the consequential ledger debit, remanded the matter to Respondent No.2 for de novo consideration with directions for reply, personal hearing and a reasoned order by 30th September 2024, and clarified that no observations were made on the merits while keeping all rights open. The Bombay High Court quashed an order dated December 8, 2023, due to hardship faced by the Petitioner, remanding the matter for reconsideration. The Court noted the non-acceptance of a letter by the Petitioner's Chartered Accountant and ordered a fresh consideration by Respondent No.2 by September 30, 2024. A consequential order debiting the Petitioner's ledger was also set aside, with all rights and contentions kept open. No observations were made on the merits of the matter.