Rajasthan HC Dismisses GST Writ Petition Due to Availability of Statutory Appeal

Prime Metals Vs Central Board of Indirect Taxes And Customs (Rajasthan High Court) The Rajasthan High Court dismissed a writ petition challenging a show cause notice dated 25.06.2025, an Order-in-Original dated 17.12.2025, Circular No. 3/3/2017, and the constitutional validity of Section 16(2)(c) of the CGST Act, 2017/RGST Act, 2017. The petitioner contended that no opportunity of cross-examination had been provided during the adjudication proceedings. The respondents opposed the petition on the ground that the petitioner had an effective alternative statutory remedy of appeal against the adju...