Writ not maintainable in absence of breach of fundamental rights & violation of natural justice: HC
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- Last Updated on 24 December, 2022
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Case Details: Tanushree Logistics (P.) Ltd. v. State of Rajasthan - [2022] 145 taxmann.com 523 (Rajasthan)
Judiciary and Counsel Details
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- Manindra Mohan Shrivastava & Vinod Kumar Bharwani, JJ.
- M.P. Devnath, Daksh Pareek, Arjun Singh & Abhishek Anand for the Appellant.
- Punit Singhvi, Ayush Singh, Akshay Singh & Swapnil S. Sharma for the Respondent.
Facts of the Case
In this case, the petitioner filed writ petition against the assessment order and submitted that adequate opportunity to file reply to show cause notices was not granted and no specific date of hearing was intimated. However, the department submitted that three adjournments were granted to the petitioner to submit reply to show cause notices but the petitioner didn’t submit any reply.
High Court Held
The Honorable High Court noted that a detailed inquiry was made against petitioner and summons under Section 70 were issued to petitioner on several occasions and opportunity was granted to provide information. However, the petitioner didn’t appear before authority and didn’t seek disclosure of any documents or record and only avoided to file reply. Therefore, principle of natural justice was not violated and in absence of breach of fundamental rights, the writ petition was not maintainable. The Court also directed petitioner to avail right of appeal as provided under section 107 for correctness of order of assessment.
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