Case Law Details
Meridean Overseas Education Consultants Private Limited Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered a petition challenging a notice issued under Section 74 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner contended that a single notice had been issued covering multiple financial years from 2018-19 to 2021-22. It was argued that such action was unjustified because various aspects relevant to each year, including the issue of limitation, require separate examination. The Court issued notice to the respondents and directed that the matter be listed on 04.12.2025 along with D.B. Civil Writ Petition Nos. 14105/2025, 7378/2025, and 7290/2025. As an interim measure, the Court ordered that no final order shall be passed pending further proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
One of the contentions raised is that a single notice has been issued for the various years from 2018-19 to 2021-22.
Learned counsel appearing on behalf of the petitioner submits that such action would be unjustified, as various aspects are required to be taken into consideration for examining the notices of a particular year under Section 74 of the Rajasthan Goods and Services Act, 2017 including the issue of limitation also.
Issue notice to the respondents, returnable by 04.12.2025 to be listed along with D.B. Civil Writ Petition Nos.14105/2025, 7378/2025 & 7290/2025.
In the meanwhile, no final order shall be passed.
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