2025 (6) TMI 353 - SCH - GST

Violation of circulars dated 01.08.2023 and 11.10.2024 - levy of taxes prior to 27.07.2023 - it was held by Rajasthan High Court that 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. HELD THAT - Issue notice.

Summary

The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, heard the petitioner's counsel. The Court "condoned delay," "issued notice," and permitted "dasti service" in addition. This order reflects procedural directions without substantive legal reasoning.