GVK Jaipur Expressway Pvt. Ltd. Vs Deputy Commissioner of State Tax (Rajasthan High Court)
The petitioner challenged the attachment of its bank account ordered on 19.12.2025 following a GST demand raised through GST DRC-07 dated 29.02.2024. The DRC-07 order raised a demand of ₹3.39 crore after recording that the taxpayer had not discharged the GST liability through DRC-13 for the year 2018-19. Tax, interest, and penalty were imposed. As the petitioner did not challenge the DRC-07 order by filing an appeal, the GST authorities proceeded to attach its bank account against the total outstanding demand, including tax and interest, amounting to ₹14,06,54,640.
The petitioner submitted that it was unaware of the show cause notice and the DRC-07 order, asserting that they had not been properly communicated or made available on the GST portal. The petition contained this assertion without documentary proof. It was also stated that the communication was available on the main dashboard of the GST portal, although no documentary evidence regarding the same was placed before the Court. The petitioner further relied upon the judgment in Eagle Trans Shipping and Logistics India Private Ltd. Vs. Union of India & Ors., where the Court had permitted the filing of an appeal after expiry of limitation on the ground that a person should not be left remediless where valid reasons existed for the delay.
