GST Writ Petition Not Maintainable if filed After Appeal & Condonation Period Expiry

Thekedar Pankaj Sharma Vs State of Rajasthan (Rajasthan High Court) In the case of Thekedar Pankaj Sharma vs. State of Rajasthan, the Rajasthan High Court dismissed a writ petition challenging a tax order issued under Section 74 of the Rajasthan Goods and Services Tax Act, 2017 (RGST Act) and the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner sought relief against a show cause notice dated 28.10.2022 and the final order dated 21.12.2022 directing payment of ₹88,446 towards service tax, interest, and penalty for the financial year 2017–18. Despite raising several ground...