Devyani Enterprise vs Commissioner Of Central Goods And ...

                                                                                NEUTRAL CITATION




    C/SCA/6573/2021                              ORDER DATED: 13/09/2023

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           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

            R/SPECIAL CIVIL APPLICATION NO. 6573 of 2021

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                   DEVYANI ENTERPRISE
                         Versus
   COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND
              CENTRAL EXCISE, GANDHINAGAR
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Appearance:
MR ANAND NAINAWATI(5970) for the Petitioner(s) No. 1
MR DHAVAL D VYAS(3225) for the Respondent(s) No. 1
NOTICE UNSERVED for the Respondent(s) No. 2
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 CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV
       and
       HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                           Date : 13/09/2023

                           ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV)

1.Heard Mr.Sanket Gupta learned advocate for Mr.Anand Nainawati learned advocate for the petitioner and Mr.Dhaval D. Vyas learned Senior Standing Counsel for the respondent no.1.

2.Rule returnable forthwith. With the consent of learned advocates appearing for the respective parties, the matter is taken up for final hearing.

NEUTRAL CITATION C/SCA/6573/2021 ORDER DATED: 13/09/2023 undefined

3.The Counsel for the respective parties do not dispute that in context of the impugned order under challenge in this petition i.e. dated 04.09.2020, this Court in case of a co- noticee by an order dated 15.02.2023 has quashed and set aside the order and issued directions which read as under:

"8. The authority concerned is seeking to rely upon certain statements following the various decisions of this Court, the dialect of which is not necessary and the decision of the Apex Court is sufficient enough to bring to the fore the requirement of permitting the cross examination of witnesses whose statements are sought to be relied upon by the authorities.

9. In view of the above, we are of the opinion that the order impugned passed by the authority concerned deserves to be quashed and set aside.

10.1 Accordingly, we allow all these petitions, quashing and setting aside the impugned order passed by the authority concerned in all these petitions, remitting the matters to the stage where it was left for the authority concerned to avail an opportunity within two weeks from the date of receipt of copy of this order through e-mail to respective advocates as also through R.P.A.D.

10.2 Once this opportunity of personal hearing is granted, without seeking Page 2 of 3 Downloaded on : Sat Sep 16 17:02:29 IST 2023 NEUTRAL CITATION C/SCA/6573/2021 ORDER DATED: 13/09/2023 undefined any further adjournment, is the petitioner/s shall cooperate.

10.3 Let the adjudicating authority decide the issue of the cross examination of the witnesses in two weeks thereafter.

10.4 The entire process of adjudication shall be expedited.

10.5 All concerned shall cooperate."

4.The petition is also allowed on the aforesaid lines in light of the directions issued in Special Civil Application no.2542 of 2021 by order dated 15.02.2023. The directions issued in the aforesaid judgment shall apply in the case of the present petitioner too. Rule is made absolute.

(BIREN VAISHNAV, J) (BHARGAV D. KARIA, J) URIL RANA Page 3 of 3 Downloaded on : Sat Sep 16 17:02:29 IST 2023