Tanushree Logistics Private Limited Vs State of Rajasthan Through Principal Secretary (Rajasthan High Court)
The Rajasthan High Court recently adjudicated on the maintainability of writ petitions filed by Tanushree Logistics Private Limited, challenging the GST assessment orders for the financial years 2017-18, 2018-19, and 2019-20. The petitions were filed under Article 226 of the Constitution of India, seeking relief against the orders passed under Sections 50 and 74 of the Rajasthan Goods and Services Tax (RGST) Act, 2017.
Arguments by the Petitioner
The petitioner contended that the assessment orders were issued in violation of the principles of natural justice. They argued that despite being issued show-cause notices, they were not granted a fair opportunity to present their case. Specifically, the petitioner highlighted that the notices did not specify a date for hearing, and their response to the notices was allegedly ignored. Additionally, they asserted that the mandatory summary of grounds in Form DRC-01 was not provided, violating Rule 142 of the RGST Rules, 2017. The petitioner also claimed that critical documents, including survey reports and statements, were not disclosed to them, further undermining their ability to respond effectively.
Arguments by the Respondent
The State, represented by its counsel, argued that the petitioner’s claims were baseless as they were provided with multiple opportunities to present their case. The respondents detailed a timeline of events where numerous summons and notices were issued to the petitioner, beginning as early as 2019, to which the petitioner either sought adjournments or provided only partial information. The respondents further stated that the show-cause notices issued in July 2022 contained sufficient details and grounds, fulfilling the statutory requirements, even if the DRC-01 form was not attached due to technical issues.
