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2026 DAILYLAW 7978 (BOM)

PRECISION RUBBER INDUSTRIES PVT LTD. v. UNION OF INDIA MINISTRY OF FINANACE DEPT. OF REVENUE AND ORS

WP/10884/2026 · 2026-09-07

body2026

Judgment text

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16-WP-10884-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 10884 OF 2026 Precision Rubber Industries Pvt. Ltd. .....Petitioner Versus Union of India and Ors. .....Respondents ..... Mr. Prithwiraj Choudhari a/w Kausarjahan Sayed, Mr. Aansh Desai i/b Pythagoras Legal, for the Petitioner. Mr. Karan Adik a/w Ms. Kavita Shukla, for the Respondent Nos.1 to 3. ..… CORAM : M. S. KARNIK & SANDESH D. PATIL, JJ. DATE : 7th SEPTEMBER 2026 P.C.:- 1. By the present Writ Petition, the Petitioner is praying for quashing and setting aside of the impugned Order dated 31st July, 2026 passed by the Respondent No.2-Commissioner (Appeals), Thane Commissionerate which is at ‘Exhibit-J’ to the present Petition. 2. It is the contention of the Petitioner that the Petitioner was not granted personal hearing and that the Order was passed in gross defiance of principles of natural justice. 3. Learned Counsel for the Respondents have strongly opposed the same. Manisha 1/3 MANISHA BALKRISHNA TALEKAR Digitally signed by MANISHA BALKRISHNA TALEKAR Date: 2026.09.11 20:17:10 +0530 16-WP-10884-2026.doc 4. We have heard learned Counsel for the Petitioner as well as learned Counsel for the Respondents. 5. The Petitioner has admitted that, although the personal hearings were scheduled by the Appellate Authority on 9th April, 2026, 2nd June, 2026, 15th June, 2026 and 13th July, 2026, for bonafide reasons and for genuine reasons, the Petitioner sought time to collect relevant documents and arrange for effective representation. The Petitioner however, was not given right of effective representation and without giving opportunity of hearing the impugned Judgment and Order was passed. 6. Having considered the impugned Judgment and Order as well as the grounds raised by the Petitioner in the Petition and in view of the peculiar facts and circumstances of the case, we are of the opinion that the impugned Judgment and Order deserves to be quashed and set aside for want of an adequate and effective opportunity to represent the Petitioner’s case before the Authority. Hence, the following Order: Manisha 2/3 16-WP-10884-2026.doc ORDER (i) The impugned Order dated 31st July, 2026 passed by the Respondent No.2-Commissioner (Appeals), Thane Commissionerate is quashed and set aside. (ii) The Respondent No.2-Commissioner (Appeals), Thane Commissionerate is directed to decide the proceedings afresh by giving appropriate opportunity to the Petitioner to put forth its case. (iii) The Petitioner shall not take unnecessary adjournment. The Petitioner shall appear before the Respondent No.2- Commissioner (Appeals), Thane Commissionerate on 22nd September, 2026 on which date the Respondent No.2 shall if possible hear the Petitioner. Let the hearing be concluded within a period of three weeks from 22nd September, 2026. (iv) In view of above, Writ Petition No.10884 of 2026 stands disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Manisha 3/3