Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during limitation period

Thekedar Nand Lal Sharma Vs State of Rajasthan (Rajasthan High Court)

Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during limitation period

The Hon’ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma v. State of Rajasthan and Ors. [D.B. Civil Writ Petition No. 1437/2024 dated April 30, 2024] dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation.

Facts:

M/s. Thekedar Nand Lal Sharma (“the Petitioner”) filed a writ petition challenging the Show Cause Notice dated October 28, 2022 (“the Impugned SCN”) issued by the Revenue Department (“the Respondent”) and order dated March 2, 2023 (“the Impugned Order”) under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

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