https://www.taxtmi.com/caselaws?id=427721 Writ petitions challenging assessment orders under Section 74(1) of the Rajasthan GST Act were held not maintainable because an efficacious statutory appeal lay under Section 107 of the CGST Act. The court noted that the taxpayer had replied to the notices and, in Form GST DRC-06, had consciously declined personal hearing, so the assessment orders could not be assailed as violative of natural justice. As the alleged procedural defect was not made out and the appellate remedy remained available, writ jurisdiction was not invoked against the assessment orders. The petitions were dismissed with liberty to pursue statutory appeals. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427721 Writ petitions challenging assessment orders under Section 74(1) of the Rajasthan GST Act were held not maintainable because an efficacious statutory appeal lay under Section 107 of the CGST Act. The court noted that the taxpayer had replied to the notices and, in Form GST DRC-06, had consciously declined personal hearing, so the assessment orders could not be assailed as violative of natural justice. As the alleged procedural defect was not made out and the appellate remedy remained available, writ jurisdiction was not invoked against the assessment orders. The petitions were dismissed with liberty to pursue statutory appeals. Case-Laws GST Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427721