M/s BABA TRADERS v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Chief Justice & Bhuwan Goyal, Justice
M/s BABA TRADERS
v.
STATE OF RAJASTHAN & ORS
D. B. CIVIL WRIT PETITION No. 1620/2024 dated 04.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 / Rajasthan Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Limitation period – The petitioner has called in question the correctness and validity of show cause notice dated 27.10.2022 issued by Respondent No. 3 under Section 74 of the RGST Act, 2017/the CGST Act, 2017 for financial year 2017-18 and challenge to the assessment order on the sole ground that the statutory remedy of appeal – Held that: The petitioner did not even file appeal and allowed the order passed in assessment proceedings to become final and thereafter approached this Court by filing writ petition seeking to challenge the determination of tax, interest and penalty by the competent authority vide order dated 21.12.2022 – Present is not a case where the order under Section 74 of the RGST Act, 2017/ the CGST Act, 2017 levying tax along with interest and penalty was passed without giving any opportunity of hearing to the petitioner – Even according to the petitioner, he was issued show cause notice and thereafter, impugned order was passed – In the writ petition, no plausible explanation has been offered as to why the petitioner did not take recourse to the remedy of statutory appeal. It, therefore, appears that the petitioner consciously did not choose to take recourse to the remedy of appeal as provided under Section 107 of the RGST Act, 2017/the CGST Act, 2017, but waited for the expiry of the period of limitation for filing appeal as also the maximum period of delay which could be condoned in the exercise of powers conferred upon the appellate authority under the provisions of Section 107 of the RGST Act, 2017/ the CGST Act, 2017.
Represented By:
Counsel for the Petitioner: R.C. Agarwal Advocate with Amit Jindal Advocate
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