High Court of Rajasthan
Mayur Timber v. State of Rajasthan
D.B. CIVIL WRIT PETITION NO. 14232 OF 2025
The ruling in brief
Where petitioner faced SCN and order alleging wrongful ITC under Section 74, but all documents including SCN, order and reminders on portal lacked digital or physical signatures and carried only a reference number, absence of mandated authentication deprived them of legal existence, rendering all actions non est and all such documents and consequential actions were set aside with liberty to proceed afresh as per law.
Where SCN and adjudication order alleging wrongful ITC and imposing demand, interest and penalty were only uploaded under Additional Notices And Orders tab without authenticated service, petitioner remained uninformed and was denied opportunity of personal hearing, such violation of statutory mandate and natural justice warranted setting aside of SCN, adjudication order and recovery, regardless of availability of appellate remedy
Provisions considered
Section 74 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017 - Rule 26 of Central Goods and Services Tax Rules, 2017/Rajasthan Goods and Services Tax Rules, 2017; 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.