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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
PUSHPENDRA SINGH BHATI, SANGEETA SHARMA
Ishwar Singh And Associates Construction Private Limited – Appellant
Versus
State of Rajasthan, Though Its Finance Secretary, Finance Department – Respondent
| Table of Content |
|---|
| 1. consolidated adjudication of similar writ petitions. (Para 1) |
| 2. violation of natural justice in order issuance. (Para 2) |
| 3. availability of alternative statutory remedy. (Para 3) |
| 4. court's discretion in writ jurisdiction. (Para 4 , 5) |
| 5. dismissal of writ petition due to alternative remedy. (Para 6) |
| 6. final dismissal and disposal of applications. (Para 7 , 8) |
JUDGMENT :
Pushpendra Singh Bhati, J.
1. The instant batch of writ petitions, identical in nature on account of similar facts and circumstances and the reliefs claimed therein, are being decided together by this common judgment. Since the controversy involved in the present petitions is common and arises out of the same factual matrix and legal issues, the same are hereby connected and heard analogously for the purpose of a consolidated and efficacious adjudication. For the sake of convenience, D.B. Civil Writ Petition No. 20840/2025 has been treated as the lead case. The said petition has been preferred seeking the following reliefs:
“(i) To quash and set aside the impugned ex-parte order dated 30.10.2025 (Annexure -9) Passed by the Respondent No. 3 on the basis of Show Cause Notice (Annexure- 6) not communicated
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
The court held that failure to provide a personal hearing and ineffective notice service necessitates setting aside the assessment order.
The court highlighted the importance of providing effective notice and opportunity for a personal hearing in compliance with procedural fairness requirements.
The service of show cause notices must comply with principles of natural justice, ensuring that parties are effectively notified and given opportunities for response before orders are finalized.
The court emphasizes the need for fair hearing and the proper service of notices under the GST Act to avoid unjust ex parte orders.
Due process in tax assessment requires adequate opportunity for response to notices; failure to afford it necessitates judicial remand for reconsideration.
Effective service of notices is required under the GST Act, ensuring opportunity for personal hearings.
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