Case Law Details
Ashok Jain & Co. Vs Union of India & Ors. (Rajasthan High Court)
The Rajasthan High Court considered a petition challenging a notice issued under Section 74 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner contended that a single notice had been issued covering multiple financial years from 2018-19 to 2021-22. It was argued that such action was unjustified because issues relating to each year, including limitation, require separate consideration while examining proceedings under Section 74. The Court issued notice to the respondents, returnable within four weeks. As an interim measure, the Court directed that no final order shall be passed until further consideration of the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
One of the contentions raised is that a single notice has been issued is for the various years from 2018-2019 to 2021-2022.
Learned counsel appearing on behalf of the petitioner submits that such action would be unjustified, as various aspects are required to be taken into consideration for examining the notices of a particular year under Section 74 of the Rajasthan Goods and Services Act, 2017 including the issue of limitation also.
Issue notice to respondents, returnable within four weeks.
In the meanwhile, no final order shall be passed.
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