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THEKEDAR MURARI LAL SHARMA vs. STATE OF RAJASTHAN & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
SHUBHA MEHTA
Pet. Counsel
R.c. Agarwal
Neetu Bhansali
Res. Counsel
Umang Gupta
Shivalika Srivastava

Petitioner / Applicant

THEKEDAR MURARI LAL SHARMA

Respondent STATE OF RAJASTHAN & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Apr 30, 2024
Order No.

D. B. Civil Writ Petition No. 1442/2024

Citation

2024(4) TAXREPLY 9631

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ORDER

ORDER PER 1. By this writ petition, the petitioner has called in question the correctness and validity of show cause notice dated 28.10.2022 issued by Respondent No. 3 under Section 74 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the RGST Act, 2017’)/the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act, 2017’) for financial year 2018-19, as also order dated 22.03.2023 passed by Respondent No. 3 by which the petitioner has been directed to deposit the amount of Rs. 9,19,018/- towards service tax on royalty, interest and penalty. 2. Though number of grounds have been urged in the writ petition as also before this Court to assail the correctness and validity of aforesaid show cause notice as also order dated 22.03.2023, learned counsel for the respondents, appearing on advance copy, brought to the notice of the Court that after the proceedings under Section 74 of the RGST Act, 2017/the C....

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