1. The petitioner is before this Court assailing an order dated
22.02.2025 passed by the Deputy Commissioner, State Tax, Circle-
Karauli, Bharatpur, whereby GST demand of ₹2,15,468/- was confirmed
(Uploaded on 21/07/2026 at 04:15:00 PM)
[2026:RJ-JP:27127-DB] (2 of 7) [CW-20189/2025]
on account of alleged excess/incorrect claim of input tax credit and non-
payment of applicable tax liability under the provisions of the
RGST/CGST Act, 2017.
2. The brief backdrop leading to the filing of the writ petition, shorn
of unnecessary detail, is that the petitioner, a sole proprietorship
engaged in the business of trading oil, is registered under the Rajasthan
Goods and Services Tax Act, 2017 (RGST Act) with GSTIN No.
08ABSPB6431H1ZL, its registered place of business being C-22, Naveen
Mandi Yard, Hindaun City, Karauli, Rajasthan. According to the petition,
on 16.10.2025 the petitioner received SMS alerts from its banker, Bank
of Baroda, informing it that ₹1,56,177 had been debited from its
account pursuant to recovery proceedings initiated by the GST
Department. On inquiry, the bank stated that the debit had been
effected on the basis of a challan submitted by the respondent
department, but furnished no further particulars.
2.1 On learning of the recovery, the petitioner accessed the GST portal
but found no proceedings under the “Notices and Orders” tab. On the
advice of its GST consultant, it then checked the “Additional Notices and
Orders” tab, where it claims to have discovered, for the first time, the
impugned show cause notice and adjudication order. The petitioner
asserts that it received no email or SMS intimation of either the
issuance of the show cause notice or the passing of the adjudication
order, and became aware of the proceedings only after the recovery
from its bank account. The impugned order confirmed a demand
comprising GST of ₹1,02,878, interest of ₹92,590, and penalty of
₹20,000 under the RGST Act.
