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PVR INOX LIMITED vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ASHUTOSH KUMAR
Pet. Counsel
Gopal Mundhra
Daksh Pareek
Res. Counsel
Sandeep Taneja
Sandeep Pathak

Petitioner / Applicant

PVR INOX LIMITED
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 19, 2024
Order No.

D. B. Civil Writ Petition No. 19799/2023, With D. B. Civil Writ Petition No. 19801/2023, D. B. Civil Writ Petition No. 19802/2023, D. B. Civil Writ Petition No. 19804/2023, D. B. Civil Writ Petition No. 19814/2023

Citation

2024(7) TAXREPLY 10653
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ORDER

ORDER PER 1. Heard. 2. Since these writ petitions raise identical issue of law for consideration of this Court, therefore, heard analogously and are being decided by this common order. 3. These writ petitions have been filed by the petitioner in the matter of proceedings drawn and orders passed under Section 7, 9, 15, 50 and 73 of the Rajasthan Good and Services Tax Act, 2017 (for short ‘the RGST Act of 2017’)/the Central Goods and Services Tax Act, 2017 (for short ‘the CGST Act of 2017’). 4. Learned counsel for the petitioner would firstly raise a common submission that irrespective of the merits of individual cases, impugned orders have not only violated the principles of natural justice but also mandatory provisions contained in Section 75 (4) of the RGST Act of 2017/the CGST Act of 2017 which, in addition to providing an opportunity of hearing by issuance of show cause notice, also mandates the respondents to afford an opportunity of perso....

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