Gujarat High Court
M/S Precision Infratech Ltd vs Union Of India on 12 November, 2025
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/10620/2020 ORDER DATED: 12/11/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 10620 of 2020
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M/S PRECISION INFRATECH LTD & ANR.
Versus
UNION OF INDIA & ANR.
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Appearance:
AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2
MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2
ADVOCATE NOTICE NOT RECD BACK for the Respondent(s) No. 1
MR CB GUPTA(1685) for the Respondent(s) No. 2
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 12/11/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Pursuant to the order dated 07.11.2025, the learned
advocate Mr. Gupta, on instructions from the respondent
authority, has submitted that the authority tenders an
unconditional apology.
2. Rule. Learned advocate Mr. Gupta waives service of notice
of rule on behalf of respondent No.2.
3. The present writ petition is filed for following prayers :
"16(A) That Your Lordships may be pleased to issue a
Writ of Certiorari or any other appropriate writ, direction or
order quashing and setting a side OIO No.AHM-EXCUS-002-
COMMR-11-12/2020/21 DATED 7.7.2020 (Annexure-"M")
passed by the Commissioner of CGST, Central Excise and
Service Tax, with a direction to him to consider and decide
NEUTRAL CITATION
C/SCA/10620/2020 ORDER DATED: 12/11/2025
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the Petitioners' submissions made vide reply dated
30.04.2014 and other submissions and evidence available on
record this case;
(B) That your Lordships may be pleased to issue a Writ of
Prohibition or any other appropriate writ, order or direction
thereby completely and permanently prohibiting the
Respondents, their servants and agents from acting upon
and from taking against the Petitioners any action pursuant
to OIO No.AHM-EXCUS-002-COMMR-11-12/2020-21 DATED
07.07.2020 passed by the 2nd Respondent herein;
4. At the outset, learned advocate Mr.Dave appearing for the
petitioners, has invited the attention of this court to the
averments made in paragraph 10.2 of the memo of the petition
and has submitted that in fact, incorrect observations have been
made to the extent that no reply was filed and no submissions
were advanced. However, a detailed reply dated 30.04.2014,
running into more than 60 pages along with the annexures, given
to the show cause notice in June, 2014, has not at all been
referred to or considered by the adjudicating authority while
passing the impugned order dated 07.07.2020 and it is submitted
thus that on the sole ground, the impugned order may be
quashed and set aside. The matter may be remanded back to
take a fresh decision to the adjudicating authority.
5. Learned advocate Mr.Gupta appearing for the respondent-
authority, is unable to dislodge the permissions advanced by the
learned advocate Mr.Dave to the aforesaid extent.
6. On 08.09.2020, this Court passed the following order :
NEUTRAL CITATION
C/SCA/10620/2020 ORDER DATED: 12/11/2025
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1 We have heard Mr. Paresh Dave, learned counsel for the
petitioner. Normally, we would have dismissed this petition
on the alternative remedy for filing the statutory appeal.
However, we are prima facie impressed by the arguments
advanced by Mr. Dave to the effect that a detailed reply
dated 30th April 2014 (30th July 2014) running into more
than 60 pages along with annexures given to the show
cause notice in June 2014, has not at all been referred to or
considered by the adjudicating authority while passing the
impugned order dated 7th July 2020.
2 Mr. Dave would submit that there has been complete
nonapplication of mind by the adjudicating authority in not
considering the reply to the show cause notice. He also
submits that on the date of hearing before the adjudicating
authority i.e. on 18th February 2020, Mr. Dave had himself
appeared before the adjudicating authority and argued the
matter and had also referred to certain paragraphs and
documents annexed with the reply referred to above, but
despite the same, there is no reference at all to the said
reply in the impugned order. If this fact is correct as
submitted by Mr. Dave, then apparently, the matter can be
remitted on the short point itself to the adjudicating
authority to take a fresh decision. But, before that, this
should be verified and an opportunity of hearing should be
given to the department.
3 Accordingly, let Notice be issued to the respondents,
returnable on 30th September 2020.
4 Mr. Dave also informs that a copy of the petition has been
provided to Mr. Devang Vyas, learned Additional Solicitor
General of India in advance. Mr. Dave may inform to Mr.
Vyas about the order passed today by providing a copy of
the same so that on the next date of hearing, the
department comes with complete instructions in the facts
recorded in the order.
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C/SCA/10620/2020 ORDER DATED: 12/11/2025
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7. Today, when the matter is taken up after a period of more
than 5 years, the position remains unaltered. The impugned order
as well as the documents annexed along with the present
petition, more particularly, the reply dated 29.11.2017 filed by
the petitioners, categorically refers to the earlier submissions
made by the petitioners in the form of reply dated 30.04.2014
alongwith the annexures are not at all considered by the
adjudicating authority. Thus, on the short point itself, the
impugned judgment and order is required to be quashed and set
aside as it would be a non-speaking order without dealing with
the submissions as well as the contentions raised by the
petitioners in their reply. The impugned order dated 07.07.2020
is hereby quashed and set aside. The matter is remanded to the
adjudicating authority to take a fresh decision. The same shall be
taken within a period of 12 weeks from the date of receipt of the
writ of the order of this Court.
Rule is made absolute to the aforesaid extent.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
KUMAR ALOK/ suppl.1
