Ishwar Singh And Associates Construction Private Limited Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court decided a batch of writ petitions arising from identical facts and legal issues through a common judgment, with one petition treated as the lead case. The petitions challenged an ex parte adjudication order dated 30.10.2025 passed under the Rajasthan Goods and Services Tax Act, 2017, along with the summary order in Form GST DRC-07. The principal relief sought was quashing of the order on the ground that the show cause notice was never effectively communicated and that the proceedings violated statutory provisions and principles of natural justice.
The petitioner contended that the show cause notice dated 30.05.2024 and a reminder dated 06.08.2024 were not served through any prescribed statutory mode. Instead, they were merely uploaded on the GST portal under an incorrect category, despite the petitioner’s GST registration having been cancelled with effect from 30.04.2023. It was argued that, due to cancellation of registration, the petitioner had no occasion to regularly access the portal and was thus deprived of a real opportunity to respond or seek a personal hearing. The petitioner further alleged non-compliance with Sections 169 and 75(4) of the GST laws, asserting that no alternative mode of service was adopted and that a substantial demand of ₹5.45 crore was raised without granting a personal hearing.
