Case Details: Ramjilal Mohanlal vs. Union of India (2026) 40 Centax 324 (Raj.)
Judiciary and Counsel Details
- Mrs Sangeeta Sharma & Dr Pushpendra Singh Bhati, JJ.
- S/Shri Akshay Sharma & Dheeraj Kumar, for the Petitioner.
- Ms Mahi Yadav, AAG, S/Shri Rohan Mittal, Arnav Singh, Manaswia Nakwaal, Dhairya Agarwal & Sandeep Pathak, for the Respondent.
Facts of the Case
The petitioner-firm faced an inspection and search on authorisation in Form GST INS-01 issued by the Additional Commissioner, Commercial Taxes, Bharatpur. Post-inspection, a show-cause notice was issued, and an adjudication order was passed by the Adjudicating Officer. The petitioner filed a statutory appeal before the Appellate Authority, Commercial Taxes, Bharatpur. The appeal was dismissed by the same officer who had earlier authorised the inspection and search. The writ petition assailed the appellate order on the ground of the foundational principles of natural justice that no person shall be a judge in his own cause. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that it was not disputed that the same officer had authorised the inspection and search and later acted as the Appellate Authority deciding the appeal. The Court further held that such a dual role warranted limited interference, without entering into the merits, to obviate apprehension of bias. It was also held that the interference rested solely on the undisputed dual role of the officer. Accordingly, the appellate order was quashed and set aside, and the appeal was directed to be decided afresh by any competent Appellate Authority other than the said officer, strictly in accordance with law and without prejudice.
