Gvk Jaipur Expressway Pvt. Ltd. Vs Deputy Commissioner of State Tax (Rajasthan High Court)
The writ petition challenged the Order-in-Original dated 29.01.2024 passed in Form GST DRC-07, by which a tax demand of ₹1,88,30,530 for the financial year 2017-18 was raised. The order also imposed interest of ₹2,14,60,613 and penalty of ₹1,88,30,530. The petitioner further challenged the letter dated 19.12.2025 issued in Form GST DRC-13 to its bank, creating a lien on its bank account.
At the outset, the Rajasthan High Court noted that, in similar circumstances involving the same petitioner for the financial year 2018-19, a coordinate Bench had already dismissed a writ petition on 18.03.2026 after observing that the petitioner had challenged an Order-in-Original without availing the statutory appellate remedy.
The respondent objected to the maintainability of the present writ petition, contending that the petitioner had an efficacious alternative remedy by way of an appeal under Section 107 of the CGST/RGST Act against the Order-in-Original dated 29.01.2024. Since the petitioner had not availed that remedy, the writ petition was stated to be not maintainable.
The petitioner submitted that it was unaware of the impugned order, as it had not been separately communicated and had only been uploaded on the common GST portal.
