High Court of Rajasthan16 July 2026

Ramhari and Brothers v. Joint Commissioner (State Tax)

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 20189 OF 2025

The ruling in brief

Where petitioner, a sole proprietorship trading in oil, faced recovery of GST without any notice in Form GST ASMT-10 and learned of proceedings only after recovery, absence of mandatory notice and opportunity to explain discrepancies rendered adjudication and recovery actions invalid, leading to quashing of demands with liberty for fresh proceedings as per law

Provisions considered

Section 61 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017 - Rule 99 of Central Goods and Services Tax Rules, 2017/Rajasthan Goods and Services Tax Rules, 2017

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

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Related rulings

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Peekay Industries v. Commissioner of Commercial Taxes

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Kanaka Reddy Seerapu v. Union of India

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Ramhari and Brothers v. Joint Commissioner (State Tax)

The ruling in brief

Provisions considered

Ramhari and Brothers v. Joint Commissioner (State Tax)

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Peekay Industries v. Commissioner of Commercial Taxes

Kanaka Reddy Seerapu v. Union of India

HD Associates v. Union of India