2025 (6) TMI 169 - HC - GST

Violation of circulars dated 01.08.2023 and 11.10.2024 - levy of taxes prior to 27.07.2023 - HELD THAT - The petitioner places reliance upon the judgments of the Hon ble Supreme Court in Commissioner of Customs Calcutta Ors. Vs. Indian Oil Corpn. Ltd. Anr. 2004 (2) TMI 66 - SUPREME COURT Union of India Vs. Arviva Industries Ltd. 2007 (1) TMI 6 - SUPREME COURT and Fatima Bibi Ahmed Patel Vs. State of Gujarat Anr. 2008 (5) TMI 691 - SUPREME COURT it is not inclined to exercise discretion to entertain this petition particularly when the issue was not raised by the petitioner before the adjudicating authority at the time of adjudication. The writ petition is accordingly dismissed.

Summary

The Rajasthan High Court, comprising Hon'ble Chief Justice Mr. Manindra Mohan Shrivastava and Hon'ble Dr. Justice Nupur Bhati, dismissed the writ petition challenging the impugned order on the ground of alleged violation of circulars dated 01.08.2023 and 11.10.2024, which purportedly established that tax was not leviable prior to 27.07.2023. The Court noted that the petitioner failed to raise this issue before the adjudicating authority, as highlighted by the respondent's counsel referencing the show cause notice reply. Despite the petitioner's reliance on Supreme Court precedents-including *Commissioner of Customs, Calcutta v. Indian Oil Corpn. Ltd.* (2004) 3 SCC 488 and *Union of India v. Arviva Industries Ltd.* (2014) 3 SCC 159-the Court declined to exercise discretion to entertain the petition due to the procedural lapse. The Court held that the petitioner may pursue the "statutory remedy of filing appeal," thereby emphasizing adherence to procedural propriety in raising issues during adjudication.