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SHYAM SUNDER GIRDHAR GOPAL vs. THE STATE OF RAJASTHAN AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Prateek Gattani
Res. Counsel
Hemant Dutt

Petitioner / Applicant

SHYAM SUNDER GIRDHAR GOPAL
Respondent THE STATE OF RAJASTHAN AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Sep 8, 2022
Order No.

D.B. Civil Writ Petition No. 7778/2021 with D.B. Civil Writ Petition No. 7705/2022 And D.B. Civil Writ Petition No. 7783/2021

Citation

2022(9) TAXREPLY 6339
Original Order
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ORDER

These three writ petitions involve identical questions of facts and law. The petitioner has assailed identical orders dated 22.04.2021 (Annex.-8 in all these three writ petitions) passed by Joint Commissioner, State Tax, Circle Nagaur under Sec.74(1) of Rajasthan Goods & Service Tax Act,2017 (hereinafter referred to as ‘the RGST Act, 2017’ levying tax, interest and penalty upon the petitioner. Counsel Shri Hemant Dutt raised preliminary objections regarding maintainability of these writ petitions. He placed reliance on the Supreme Court judgment in the case of the Assistant Commissioner of State Tax & Ors. vs M/s Commercial Steel Ltd. (Civil Appeal No.5121 of 2021, decided on 03.09.2021) and urged that as statutory remedy of filing appeal under Section 107 of CGST Act is available to the petitioner for assailing the impugned assessment orders, these writ petitions are not maintainable. He also placed reliance on the Supreme Court judgment in the cas....

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