HC Rejects Writ Against GST SCN and OIO Due to Alternate Remedy

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Maintainability of Writ Against GST SCN

Case Details: Punj Lloyd Ltd.-Varaha Infra Ltd. (JV) vs. Union of India [2026] 186 taxmann.com 1278 (Rajasthan)

Judiciary and Counsel Details

  • Inderjeet Singh & Sandeep Taneja, JJ.
  • Sharad Kothari & Chirag Soni for the Petitioner.
  • Mahaveer Bishnoi, AAG, Rishabh Dadhich, HVS Chandrawat, Associates & Rajvendra Saraswat for the Respondent.

Facts of the Case

The petitioner challenged a consolidated show cause notice (SCN) issued under Section 74 of the CGST Act and the Rajasthan GST Act for multiple tax periods, along with the consequential Order-in-Original (OIO), by way of a writ petition. It contended that the consolidated SCN was without jurisdiction and assailed the validity of the proceedings initiated thereunder. It was noted that the SCN had been duly served upon the petitioner and that the petitioner had participated in the adjudication proceedings without initially challenging the SCN. The adjudicating authority granted an opportunity of hearing and thereafter passed a speaking and reasoned OIO addressing the objections raised during the adjudication. The petitioner nevertheless invoked writ jurisdiction, alleging a violation of principles of natural justice and questioning the legality of the consolidated proceedings. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that Section 107 of the CGST Act and the Rajasthan GST Act provide an efficacious statutory appellate remedy against orders passed by the adjudicating authority. The Court held that although the existence of an alternative remedy is not an absolute bar to the exercise of writ jurisdiction, such jurisdiction is ordinarily invoked only in exceptional circumstances. It was observed that the petitioner had participated in the adjudication proceedings, had been afforded an opportunity of hearing, and that the adjudicating authority had passed a reasoned and speaking OIO after considering the objections raised. It was further held that no violation of principles of natural justice, excess of jurisdiction, or other exceptional ground warranting interference under Article 226 was established and that a writ petition does not ordinarily lie against a mere SCN. Accordingly, the writ petition was dismissed, leaving it open to the petitioner to avail the statutory appellate remedy under Section 107 to challenge the OIO.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied