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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
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 to the petitioner but merely uploaded on the GST portal;
(ii) To direct the Respondent No. 3 to re-adjudicate the show cause notice (Annexure – 6) not communicated to the petitioner to submit reply to the show cause notice and to hear the petitioner in person.
(iii) To pass any order that this Hon’ble Court may deem fit and proper in the present facts and circumstances of the
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 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.
Service of GST notices solely via portal invalid after registration cancellation; alternative modes under Section 169 required. Personal hearing under Section 75(4) mandatory before adverse order.
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