High Court of Rajasthan23 July 2026

Navin Tent House v. State of Rajasthan

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 15277 OF 2026

The ruling in brief

Where SCN proposing tax demand expressly contemplated personal hearing after reply due date and assessee filed timely reply with written personal hearing request, but officer passed ex parte order without fixing such hearing or considering reply, denial of opportunity breached natural justice and vitiated assessment, mandating setting aside of order and directing fresh proceeding after affording personal hearing

Provisions considered

Section 75, read with section 74, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Rajasthan Goods and Services Tax Rules, 2017

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Navin Tent House v. State of Rajasthan

The ruling in brief

Provisions considered

Navin Tent House v. State of Rajasthan

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal