SARRS CONSTRUCTION v. CHIEF COMMISSIONER, STATE TAX COMMERCIAL TAXES DEPARTMENT & ORS. – RAJASTHAN HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Munnuri Laxman, Justice & Dr. Pushpendra Singh Bhati, Justice

SARRS CONSTRUCTION

CHIEF COMMISSIONER, STATE TAX COMMERCIAL TAXES DEPARTMENT & ORS.

D.B. CIVIL WRIT PETITION No. 4398/2024 dated 18.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 54 & 107

Decision : In favour of assessee

Refund u/s 54 – Writ petition filed along with an application to stay the proceedings initiated by the show cause notice – In this case, Competent Authority had granted refund to the petitioner and thereafter Joint Commissioner issued a show cause notice proposing to reverse refund order – The petitioner argued that proceedings based on the impugned show cause notice should not proceed unless an order of refund granted under Section 54(3) is reversed – Reversal of the refund order should occur either through an appeal under Section 107 of the Act or a revision under Section 108 of the Act by the competent authority – Held that – The notice was not correctly served, and the court has directed it to be served to the proper authority – The court has agreed to the petitioner’s request to suspend further proceedings on the impugned show cause notice until the appropriate reversal of the refund order is decided by a competent authority – Notice has been properly served to all relevant respondents, who have accepted it and sought time to prepare their instructions – Matter further listed on May 21, 2024.

Represented By:

Counsel for the Petitioner: Jatin Harjai, Bhartendu Panwar, Mohit (through VC)

SARRS CONSTRUCTION v. CHIEF COMMISSIONER, STATE TAX COMMERCIAL TAXES DEPARTMENT & ORS. – RAJASTHAN HIGH COURT

SARRS CONSTRUCTION v. CHIEF COMMISSIONER, STATE TAX COMMERCIAL TAXES DEPARTMENT & ORS. – RAJASTHAN HIGH COURT

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