1 906-wp-2548-26.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR WRIT PETITION NO. 2548/2026 Best Agrolife Limited Vs. The State of Maharashtra, Through the Secretary, Department of Revenue and others Office Notes, Office Memoranda of Coram, Appearances, Court's orders or directions and Registrar's orders Court's or Judge's orders Mr. Prakash Shah, Senior Advocate with Mr. Abhay N. Agrawal, Advocate for petitioner Mr. N.R. Patil, AGP for Respondent Nos.1 to 4 CORAM: ANIL L. PANSARE, AND NIVEDITA P. MEHTA, JJ. DATED : 11.09.2026 1. The challenge is to the notices dated 25th March, 2025, issued by the respondent No.4. The notices are issued under Section 142-B of the Central Goods and Services Tax Act, 2017 (In Short, the Act of 2017). The argument is that the notices have been issued without giving opportunity of hearing to the petitioner. 2. The learned Assistant Government Pleader appearing for the respondent Nos.1 to 4 fairly submits that for some inadvertent reason, hearing was not given. 3. That being so, the notices under question are unsustainable. 4. The writ petition is partly allowed. 5. The impugned notices dated 25th March, 2025 are quashed and set aside. The consequences shall follow. 2 906-wp-2548-26.odt 6. The procedure for recovery shall be taken up afresh in accordance with the law, which shall include giving opportunity of hearing before issuing notice under Section 142B of the Act of 2017. 7. The matter is accordingly remanded back for consideration afresh in accordance with law and what has been stated in the order. (NIVEDITA P. MEHTA, J.) (ANIL L. PANSARE, J.) MP Deshpande Signed by: Mr. M.P. Deshpande Designation: PA To Honourable Judge Date: 11/09/2026 17:48:15