ORDER :

Heard.

2. At the outset, learned counsel for the respondents raised an objection with regard to maintainability of these writ petitions, seeking to challenge an order of assessment under Section 50 & 74 of the Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) on the ground that these writ petitions have been filed against the order of assessment though the petitioner has an efficacious and alternative statutory remedy of appeal under Section 107 of the Act.

3. Learned counsel for the petitioner argued that though there exist an alternative remedy of statutory appeal, these petitions have been filed by the petitioner against the order of assessment in the matter of levy of goods and services tax for assessment years 2017-18, 2018-19 & 2019-2020 along with interest and penalty as the impugned order suffers from violation of principles of natural justice, in flagrant violation of statutory provisions with regard to issuance of show cause notice. He would submit that though the show cause notices were issued to the petitioner, the petitioner sought adequate opportunity to file reply to show cause notices, no specific date of hearing was intimated to