M/s PRIME METALS v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Inderjeet Singh, Justice & Ashok Kumar Jain, Justice
M/s PRIME METALS
v.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
D.B. CIVIL WRIT PETITION No. 3729/2026 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
Maintainability of petition – Denial of opportunity of cross-examination – Petitioner contente adjudication proceedings suffered from procedural infirmity – Remedy of appeal available – Reliance placed on Supreme Court decision holding writ against show cause notice not maintainable and on Division Bench judgment recognizing availability of appellate remedy – Held: Writ petition dismissed – Petitioner relegated to avail statutory remedy of appeal.
Represented By:
Counsel for the Petitioner: Palash Gupta on behalf of Jatin Harjai
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