Tanushree Logistics Private Limited Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court considered writ petitions challenging assessment orders passed under Sections 50 and 74 of the Rajasthan GST Act, 2017 for assessment years 2017-18, 2018-19 and 2019-20. The petitioner contended that despite the existence of a statutory appellate remedy under Section 107 of the Act, the writ petitions were maintainable because the assessment orders suffered from violations of natural justice and statutory requirements. The petitioner argued that no specific hearing dates were communicated, its reply submitted on 11.11.2022 was not considered, Form DRC-01 containing the summary of grounds was not supplied, documents relied upon by the authorities were not furnished, and adequate opportunities under Section 75(5) were not granted. The petitioner also alleged that the show cause notice was vague and reflected a pre-determined approach.
The respondents opposed the petitions, submitting that extensive proceedings had been conducted over several years. Summons under Section 70 were repeatedly issued from 2019 onwards seeking information and documents. According to the respondents, the petitioner repeatedly sought adjournments, furnished only partial information, and failed to provide complete details despite several opportunities. The respondents further stated that DRC-01A intimating proposed liability was issued and replied to, followed by a detailed show cause notice under Section 74 on 06.07.2022. Multiple adjournments sought by the petitioner after issuance of the show cause notice were granted, but no substantive reply was filed before the assessment orders were passed on 11.11.2022.
