Rajasthan State Pollution Control Board vs. State Of Rajasthan
Held
The Court noted that the GST Tribunal has since been constituted, providing an equally efficacious remedy. Therefore, the Court declined to exercise its extraordinary writ jurisdiction.
Facts
The petitioner sought to quash GST demand orders, interest, and penalties, arguing that their submissions regarding exempt supplies and clerical errors in GSTR-9C were not considered. They also claimed no effective appellate remedy was available as the GST Tribunal was not functional.
Key Issues
Whether the petitioner had an efficacious alternative remedy given the constitution of the GST Tribunal, and whether the High Court should exercise its writ jurisdiction.
Sections Cited
Section 112, Section 161
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31582-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4990/2025 CNR: RJHC020277962025 | URN: CW / 12207U / 2025 Rajasthan State Pollution Control Board, Having Its Address At 4- Jhalana Doongri Industrial Area, Jhalana Doongri, Jaipur 302017 Through Authorized Signatory Shri S. K. Sharma ----Petitioner Versus
State Of Rajasthan, Through Chief Commissioner, Rajasthan State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Appellate Authority Of State Tax, Jaipur-Ii, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Deputy Commissioner Of State Tax, Circle D, Jaipur, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
Union Of India, Through Chairman, Central Board Of Indrect Taxes And Customs, Department Of Revenue, North Block, New Delhi ----Respondents For Petitioner(s) : Ms. Apeksha Bapna, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 11/08/2026
The petitioner herein, inter alia, seeks quashing of the orders dated 3
The judgment continues below.
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