GVK JAIPUR EXPRESSWAY PVT. LTD. v. DEPUTY COMMISSIONER OF STATE TAX & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Acting Chief Justice & Baljinder Singh Sandhu, Justice
GVK JAIPUR EXPRESSWAY PVT. LTD.
v.
DEPUTY COMMISSIONER OF STATE TAX & ORS.
D.B. CIVIL WRIT PETITION No. 3636/2026 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of revenue
Demand – Interest & penalty – Provisional attachment – Petitioner claimed ignorance of SCN/DRC-07 due to improper portal communication without proof – No appeal filed, only rectification application moved post-attachment – Petitioner relied on Eagle Trans Shipping(batuk.online) where appeal permitted despite delay – Corporate assessee filing regular returns/annual returns expected to know Section 74 proceedings – Deliberate ignorance inferred – Held: No equity for indulgence – Petition dismissed.
Represented By:
Counsel for the Petitioner: Siddharth Ranka with NK Jain
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