Introduction

The petitioner, M/s. Indian Tours and Travels, challenged an Order-in-Original dated 28.06.2022 passed under the Finance Act, 1994 relating to the pre-GST period (October 2014 to March 2017). The writ petition, however, was filed only in 2026, nearly four years after the adjudication order. The petitioner sought to justify the delay by contending that its proprietor was not well educated, lacked knowledge of tax laws, and relied entirely upon its authorised representative. It was further submitted that the petitioner became aware of the adjudication order only after the department issued a Form GST DRC-13 (garnishee notice) to its bank in December 2025 for recovery of the outstanding dues. The petitioner also asserted that the service tax liability had already been discharged and that recovery under the impugned order would amount to double taxation. On these grounds, the petitioner invoked the writ jurisdiction of the High Court seeking quashing of the demand.

Issues Before the Court

The High Court considered the following issues: