M/s THEKEDAR MURARI LAL SHARMA v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pankaj Bhandari, Justice & Shubha Mehta, Justice
M/s THEKEDAR MURARI LAL SHARMA
v.
STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 1442/2024 dated 30.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Availability of statutory remedy of appeal – Writ petition to be entertained or not – Writ Petition filed to challenge the correctness and validity of a show cause notice issued u/s 74 and order directing to deposit a specified sum towards service tax on royalty, interest, and penalty – The respondent contended that the petitioner did not file an appeal against the order within the statutory limitation period prescribed under Section 107 or within the maximum period allowed for condonation of delay – Cited Supreme Court decision in “Assistant Commissioner (CT) LTU, Kakinada & Ors. vs. Glaxo Smith Kline Consumer Health Care Limited, wherein held that High Court should not entertain writ petitions challenging assessment orders if the statutory remedy of appeal is foreclosed by law of limitation – Held that – The petitioner did not file an appeal against the impugned order, allowing the order to become final – Nor did the petitioner provide a plausible explanation for not filing an appeal within the prescribed period or within the maximum period allowed for condonation of delay – It appears that the petitioner consciously chose not to pursue the statutory remedy of appeal – By relying on the cited Supreme Court’s judgment the present writ petition is not maintainable – Writ petition is dismissed due to non-maintainability, as the petitioner failed to avail the statutory remedy of appeal within the prescribed time frame.
Represented By:
Counsel for the Petitioner: R.C. Agarwal with Neetu Bhansali
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