Gujarat High Court
Devyani Enterprise vs Commissioner Of Central Goods And ... on 13 September, 2023
Bench: Bhargav D. Karia
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
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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
NEUTRAL CITATION
C/SCA/6573/2021 ORDER DATED: 13/09/2023
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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
