Gvk Jaipur Expressway PVT. LTD. vs. Deputy Commissioner Of State Tax

Held

The Court held that the petitioner's contention of not being aware of the show cause notice and DRC-07 orders was not correct. The Court reasoned that it is improbable for a company to be unaware of such orders, especially when it continues to hold a GST number and files regular monthly and annual returns. The Court found that the petitioner had demonstrated deliberate ignorance towards the notices and orders, only approaching the court after their bank account was attached. Consequently, the Court found that the judgment in Eagle Trans Shipping and Logistics India Private Ltd. Vs. Union of India & Ors. was not applicable because, unlike that case, the petitioner had not filed an appeal or even attempted to file one, and had instead filed a rectification application. The Court concluded that equity did not lie in favor of the petitioner and they did not deserve any indulgence. The petition was accordingly dismissed.

Facts

The petitioner, GVK Jaipur Expressway Pvt. Ltd., filed a writ petition challenging an order related to the tax period 2019-20. This followed a similar petition for the tax period 2018-19. In the earlier case, a GST DRC-07 order was issued on February 29, 2024, raising a demand of Rs. 3.39 crores for non-discharge of GST liability for 2018-19. The petitioner did not challenge this order in appeal. Subsequently, on December 19, 2025, the petitioner's account was attached for a total demand of Rs. 14,06,54,640/- including tax and interest. The petitioner claimed they were unaware of the show cause notice and DRC-07 orders, alleging improper communication on the GST portal. However, no documentary proof was provided.

Key Issues

1. Whether the petitioner's claim of not being aware of the show cause notice and DRC-07 orders is valid, considering the procedural requirements of the GST Act and the petitioner's continued operation and filing of returns? (Question of fact and law, turning on principles of natural justice and statutory compliance). 2. Whether the judgment in D.B. Civil Writ Petition No.15466/2025 (Eagle Trans Shipping and Logistics India Private Ltd. Vs. Union of India & Ors.) is applicable to the present case, where the petitioner has neither filed an appeal nor made an attempt to file one, but instead filed a rectification application? Petitioner's contentions: The petitioner argued that they did not receive proper communication of the show cause notice and DRC-07 orders, which were allegedly not properly placed on the GST Portal. They relied on the judgment in Eagle Trans Shipping and Logistics India Private Ltd. Vs. Union of India & Ors. to argue that a person should not be left remediless if there are valid reasons for delay in filing an appeal. Respondents' contentions: The respondents did not explicitly record arguments in the judgment, but the Court's reasoning implies a rejection of the petitioner's claims regarding lack of knowledge.