Dnc Infrastructure Private Limited Vs Union of India (Rajasthan High Court)
In the case before the Rajasthan High Court, the petitioner challenged a GST show cause notice dated 30.04.2024 issued under Section 122 of the Goods and Services Tax Act, 2017, along with the consequential adjudication order dated 02.11.2025 passed by the Joint Commissioner.
The petitioner sought quashing of the proceedings on the ground that the authority issuing the show cause notice was not the “proper officer” within the meaning of Section 2(91) of the CGST Act. It was contended that there was no lawful assignment of functions to the officer concerned, and reliance was placed on Circular No. 254/11/2025-GST dated 27.10.2025. According to the petitioner, the absence of proper authorization rendered the proceedings without jurisdiction and legally unsustainable.
The petitioner also argued that no opportunity of cross-examination had been granted during the adjudication proceedings.
The respondents opposed the writ petition and submitted that the petitioner had an effective alternative statutory remedy of appeal against the adjudication order dated 02.11.2025. The respondents relied upon the decision of the Supreme Court of India in M/s. Trillion Lead Factory Private Ltd. Vs. Superintendent of Central Tax, where the Supreme Court held that ordinarily no writ petition lies against issuance of a show cause notice and such petitions are generally not maintainable. The respondents also relied upon the Division Bench judgment of the Rajasthan High Court in Tanushree Logistics Private Limited Vs. State of Rajasthan, wherein it was observed that an alternative appellate remedy under Section 107 of the CGST Act was available.
