M/s THEKEDAR GIRRAJ PRASAD GARG v. STATE OF RAJASTHAN & ORS.
High Court, Rajasthan
Manindra Mohan Shrivastava, Justice & Bhuwan Goyal, Justice
M/s THEKEDAR GIRRAJ PRASAD GARG
v.
STATE OF RAJASTHAN & ORS.
D. B. CIVIL WRIT PETITION No. 1651 / 2024 dated 04.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
GST Demand Dismissed as Non-Maintainable – The Petitioner assailed SCN dated 29.10.2022 and order dated 23.02.2023 under Section 74 of RGST/CGST Act, 2017 for FY 2018-19, demanding ₹5.81 lakh as tax on royalty, interest, and penalty – The Respondents argued petitioner failed to file statutory appeal within limitation or extended condonable period under Section 107 – Relied on SC judgment in Glaxo Smith Kline holding writ not maintainable when appeal is time-barred and no violation of natural justice exists – Held that: Court noted petitioner was served SCN, had opportunity to contest, but consciously let appeal period lapse – No sufficient explanation for not pursuing statutory remedy – Held writ not maintainable as settled in Glaxo Smith Kline – Petition dismissed.
Represented By:
Counsel for the Petitioner: R.C. Agarwal Advocate with Amit Jindal Advocate
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