Cirrus Chemicals PVT LTD. vs. State Of Rajasthan
Held
The Court held that the show cause notice and the Order-in-Original were not sustainable in law as they lacked mandatory digital or physical signatures as required by Rule 26(3) of the CGST Rules. Consequently, all consequential proceedings were vitiated.
Facts
The petitioner challenged an ex-parte Order-in-Original raising a demand for alleged ITC mismatch and consequential recovery proceedings. The petitioner claimed they never received the show cause notice or personal hearing notices, and the notices lacked proper authentication.
Key Issues
Whether an Order-in-Original and consequential recovery proceedings are valid if the show cause notice and the order itself are not authenticated with mandatory digital or physical signatures as per Rule 26(3) of the CGST Rules, thereby violating principles of natural justice.
Sections Cited
Section 79, Section 75(4), Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31967-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 999/2026 CNR: RJHC021148422025 | URN: CW / 2282U / 2026 Cirrus Chemicals Pvt Ltd., A-121-A, A-121-B, A-121-C, Matsya Industrial Area Alwar- 301030 Rajasthan Through Its Director Alok Kumar Bhardwaj ----Petitioner Versus
State Of Rajasthan, Through Additional Chief Secretary (Finance) Department Of Revenue, Government Secretariat, Rajasthan
Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur
Joint Commissioner, Commercial Tax Department, Circle- C, Zone Alwar Rajasthan
Punjab National Bank, Through Its Manager, MCC- Defence Colony Branch, New Delhi ----Respondents For Petitioner(s) : Mr. A.K. Prasad, Adv. through VC Mr. Arjun Singh, Adv. Mr. Daksh Pareek, Adv. Mr. Keshav Parasar, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, AAAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order(Oral) 13/08/2026 Per: Arun Monga, J.
The Petitioner herein seeks quashing and setting aside of the ex-parte Order-in-Original dated 24.02.2025, whereby a demand of Rs.8,28,888/- has
The judgment continues below.
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