High Court of Rajasthan6 July 2026

GVK Jaipur Expressway (P.) Ltd. v. Deputy Commissioner of State Tax

For revenue

D.B. CIVIL WRIT PETITION NO. 4011 OF 2026

The ruling in brief

Where petitioner challenged demand order alleging non- communication and denial of hearing after winding up of business, but physical hearing opportunity had been granted and GSTIN continued to remain valid, failure to reply or appear amounted to negligence, and plea of breach of natural justice was untenable as no violation thereof was made out

Provisions considered

Section 75, read with Section 169, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Arup Datta v. State of West Bengal

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CGST S.75

GVK Jaipur Expressway (P.) Ltd. v. Deputy Commissioner of State Tax

The ruling in brief

Provisions considered

GVK Jaipur Expressway (P.) Ltd. v. Deputy Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax