M/s ISHWAR SINGH AND ASSOCIATES CONSTRUCTION PRIVATE LIMITED v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pushpendra Singh Bhati, Justice & Sangeeta Sharma, Justice
M/s ISHWAR SINGH AND ASSOCIATES CONSTRUCTION PRIVATE LIMITED
v.
STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 20657/2025, D.B. CIVIL WRIT PETITION No. 20726/2025, D.B. CIVIL WRIT PETITION No. 20779/2025, D.B. CIVIL WRIT PETITION No. 20840/2025 dated 30.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74, 75 & 169
Decision : In favour of revenue
Ex parte order – Section 74 of SGST Act – SCN and reminder uploaded on portal under wrong head after cancellation of registration, without effective service under Section 169 and without personal hearing under Section 75(4) – Petitioner relied on High Court rulings holding where portal notices evoke no response, authorities must attempt alternate modes of service and ensure meaningful hearing – Revenue objected on ground of efficacious appellate remedy under Section 107, contending deemed service via portal and validity of proceedings despite cancellation – Writ jurisdiction discretionary, in absence of established exceptional grounds, assessee must pursue statutory appeal where both facts and law, including service and natural justice issues can be examined – Held: Writ petitions dismissed – Petitioner to file appeal under Section 107.
Represented By:
Counsel for the Petitioner: Akshay Sharma, Dheeraj Kumar Palia
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