Thekedar Pankaj Sharma Vs State of Rajasthan
Date: April 29, 2024
Subject Matter
If an appeal is not filed within the statutory period, a challenge through a writ petition cannot be entertained
Summary
In this case, the petitioner challenged a show cause notice dated 28.10.2022 issued under Section 74 of the RGST Act, 2017/CGST Act, 2017, as well as an order dated 21.12.2022 directing the payment of Rs. 88,446/- as tax on royalty along with interes…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 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…