M/s THEKEDAR LAXMAN GOYAL v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Chief Justice & Bhuwan Goyal, Justice
M/s THEKEDAR LAXMAN GOYAL
v.
STATE OF RAJASTHAN & ORS
D. B. CIVIL WRIT PETITION No. 1638/2024 dated 04.04.2024
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Maintainability of petition-In favour of Revenue- The petitioner had called in question the correctness and validity of show cause notice dated 29.10.2022 issued under Section 74 for financial year 2018-19 as also order dated 09.02.2023 by which the petitioner was directed to deposit the amount of Rs. 2,72,926/- towards service tax on royalty, interest and penalty. The respondent argued for the maintainability of petition. Reliance was placed on the decision in case of Glaxo smith kline consumer health care limited. HELD- The court observed the petitioner received a show cause notice before the order was issued and hearing was also given. Additionally, the court criticizes the petitioner for not appealing the order within the prescribed timeframe under Section 107 of the Act. Also, highlighted that petitioner deliberately skipped the appeal process and now seeks relief through a writ petition. Relying on judgement in above case, the court stated this petition as not maintainable. Disposed of.
Represented By:
Counsel for the Petitioner: R.C. Agarwal Advocate with Amit Jindal Advocate.
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