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B.R. CONSTRUCTION COMPANY vs. DEPUTY DIRECTOR & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
SHUBHA MEHTA

Pet. Counsel

Jatin Harjai

Mohit Kr. Soni

Res. Counsel

Sandeep Pathak

Jaya P. Pathak

Petitioner / Applicant	B.R. CONSTRUCTION COMPANY
Respondent	DEPUTY DIRECTOR & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Apr 30, 2024
Order No.	D. B. Civil Writ Petition No. 2792/2024
Citation	2024(4) TAXREPLY 9583
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Section 46

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ORDER
ORDER 1. Petitioner has preferred this writ petition inter-alia claiming the following reliefs:- “a. To quash order dated 29.09.2023(Annexure P/7); b. To quash the show cause notice dated 14.02.2022(Annexure P/3); c. To hold that statement recorded on 08.10.2020 & 04.02.2022 are bad in law and cannot be relied upon in any proceedings; d. Any other relief as this Hon'ble court may deem fit and proper in the fact, circumstance and legal position of the case and in law to the petitioner” 2. It is contended by counsel for the petitioner that petitioner earlier filed a writ petition bearing CWP No. 2086/2021 which was withdrawn with liberty to avail remedies in accordance with law to challenge the adjudication. It is also contended that provisions of Section 46 of the Central Goods and Services Tax Act (hereinafter referred as 'Act') were not complied with and notice to the petitioner was not given. Petitioner was registered with the GS....