20.WP12160.2025.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12160 OF 2025 Sanjaykumar Kotak Thakkar. … Petitioner. Versus Assistant Commissioner Of State Goods And Services Tax. … Respondents --------- Mr. Sumedh S. Modak, Advocate for the Petitioner. Ms. Shruti D. Vyas, Addl. G.P. a/w. Mr. Aditya Deolekar, AGP for Respondent. --------- CORAM : M. S. KARNIK & SANDESH D. PATIL, JJ. DATE : 25th AUGUST 2026 P.C. : 1. Heard the learned Counsel for the Petitioner. 2. Show Cause notice was issued on 21/1/2025. The Summary of the grounds was issued by the Respondents and served on the Petitioner on 4/2/2025. The impugned order was passed on the same dated i.e. on 4/2/2026. 3. Though the learned AGP made an attempt to support the impugned order, we are satisfied that a reasonable opportunity was not granted to the Petitioner to represent his case. 4. In such view of the matter, the impugned order is Talwalkar 1 ARUNA SANDEEP TALWALKAR Digitally signed by ARUNA SANDEEP TALWALKAR Date: 2026.08.25 17:27:50 +0530 20.WP12160.2025.odt quashed and set aside. The matter is remanded to the Assistant Commissioner of State Tax, Kalyan/Assessing Officer for adjudicating the show cause notice dated 21/1/2025 afresh after giving an opportunity to the Petitioner to file response to the show cause notice and the summary of grounds. Reply to the show cause notice be filed within two weeks from today. Petitioner to appear before the Assessing Officer on 2nd September, 2026 at 11.00 a.m. After hearing the Petitioner and considering the reply, Assessing Officer to pass fresh order in accordance with law. 5. With the above observation, Writ Petition is disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Talwalkar 2