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MALIK KHAN vs. CHIEF COMMISSIONER GST AND CENTRAL EXCISE & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

VIJAY BISHNOI
PRAVEER BHATNAGAR
Pet. Counsel
Sharad Kothari
Res. Counsel
Hemant Dutt

Petitioner / Applicant

MALIK KHAN

Respondent CHIEF COMMISSIONER GST AND CENTRAL EXCISE & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date May 3, 2023
Order No.

D.B. Civil Writ Petition No. 2785/2023

Citation

2023(5) TAXREPLY 7376

Original Order
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ORDER

JUDGMENT / ORDER [PER HON’BLE VIJAY BISHNOI, J.] (1) This writ petition is filed by the petitioner challenging the order dated 16.2.2022 passed by the Assistant Commissioner, Circle Jaisalmer, Jodhpur-I Ward-I, whereby a demand of Rs. 15,10,570/- was assessed while exercising powers under Section 73 of the Central Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’) and the petitioner was directed to pay the same by 17.5.2022 with a warning that in case the aforesaid amount is not paid, proceedings shall be initiated against him to recover the outstanding dues. (2) Brief facts of the case are that the petitioner is a proprietor-firm in the name and style of Desert Gateway Resorts, which is engaged in hospitality sector and having its registration under the Act of 2017. On 29.12.2021, the respondents have issued an intimation letter informing the petitioner of the tax ascertained as being payable under Section 73(5) of the Act of 2017 for the t....

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