Writ Against GST Penalty Proceedings Not Maintainable When Appeal Remedy Exists: Rajasthan HC

Dnc Infrastructure Private Limited Vs Union of India (Rajasthan High Court) In the case before the Rajasthan High Court, the petitioner challenged a GST show cause notice dated 30.04.2024 issued under Section 122 of the Goods and Services Tax Act, 2017, along with the consequential adjudication order dated 02.11.2025 passed by the Joint Commissioner. The petitioner sought quashing of the proceedings on the ground that the authority issuing the show cause notice was not the “proper officer” within the meaning of Section 2(91) of the CGST Act. It was contended that there was no lawful assign...