Case Note & Summary
The petitioner, Bharat Co Operative Bank Mumbai Ltd, filed two writ petitions challenging detention orders passed by the Deputy Commissioner of State Tax, Mulund, under Section 129 of the Maharashtra Goods and Services Tax Act, 2017. The detention orders were issued without providing the petitioner an opportunity of hearing and without containing any reasons. The court noted that notices were issued on 19/01/2026 for final disposal and the petitions were taken up on 27/01/2026. The court held that the detention orders were passed in violation of principles of natural justice and quashed them, directing the respondents to pass fresh orders after giving the petitioner a proper opportunity of hearing.
Headnote
A) Constitutional Law - Natural Justice - Opportunity of Hearing - Detention under Section 129 of the Maharashtra Goods and Services Tax Act, 2017 - The court considered whether detention orders passed without affording the petitioner an opportunity of hearing and without a reasoned order are valid - Held that such orders violate principles of natural justice and are liable to be set aside (Paras 1-2).
Issue of Consideration
Whether the detention orders passed under Section 129 of the Maharashtra Goods and Services Tax Act, 2017 without providing an opportunity of hearing and without a reasoned order are sustainable in law.
Final Decision
The court allowed both writ petitions, quashed the detention orders, and directed the respondents to pass fresh orders after giving the petitioner a proper opportunity of hearing.
Law Points
- Natural justice
- opportunity of hearing
- reasoned order
- detention under GST
- Section 129 MGST Act
- 2017
Case Details
2026 LawText (BOM) (01) 216
Writ Petition (L) No. 172 of 2026 and Writ Petition (L) No. 446 of 2026
Manish Pitale, Shreeram V. Shirsat
Ms.Namita Shetty with L.S. Shetty, for the Petitioner; Mr. Himanshu Takke, AGP, for Respondent Nos. 1 and 2; Mr. Dilip Shinde with Moham Kumbhar and Mukund Mone, for Respondent Nos. 7 and 8 in WPL/172/2026; Mr. Dhruv Bhinde i/by Shreyash Chaturvedi, for Respondent Nos. 3 and 4 in WPL/446/2026.
Bharat Co Operative Bank Mumbai Ltd
Deputy Commissioner Of State Tax, Mulund
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Nature of Litigation
Writ petitions challenging detention orders under GST law.
Remedy Sought
Quashing of detention orders passed under Section 129 of the MGST Act, 2017.
Filing Reason
Detention orders were passed without opportunity of hearing and without reasons.
Issues
Whether detention orders under Section 129 of the MGST Act, 2017 passed without opportunity of hearing and without reasons are valid.
Submissions/Arguments
Petitioner argued that detention orders were passed in violation of principles of natural justice as no opportunity of hearing was given and orders were unreasoned.
Respondent argued in support of the detention orders.
Ratio Decidendi
Detention orders under Section 129 of the MGST Act, 2017 must be preceded by an opportunity of hearing and must contain reasons; otherwise, they violate principles of natural justice and are liable to be set aside.
Judgment Excerpts
In both these Petitions notices were issued on 19/01/2026 for final disposal and it was directed that the Petitions shall be taken up today.
Procedural History
Notices were issued on 19/01/2026 for final disposal, and the petitions were taken up on 27/01/2026.
Acts & Sections
- Maharashtra Goods and Services Tax Act, 2017: Section 129
