Tanushree Logistics Private Limited Vs State of Rajasthan
Date: December 7, 2022
Subject Matter
Taxpayer should demonstrate valid reasons inorder to by-pass the statutory remedy of appeal
Summary
In this case, the petitioners filed writ petitions challenging assessment orders issued under Sections 50 and 74 of the Rajasthan Goods and Service Tax Act, 2017, despite having an available statutory remedy of appeal under Section 107. The petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Heard. At the outset, learned counsel for the respondents raised an objection with regard to maintainability of these writ petitions, seeking to challenge an order of assessment under Section 50 & 74 of the Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) on the ground that these writ petitions…