Judgment
[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 1.
State Of Rajasthan, Through Chief Commissioner, Rajasthan State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 2.
Appellate Authority Of State Tax, Jaipur-Ii, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 3.
Deputy Commissioner Of State Tax, Circle D, Jaipur, Rajasthan Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4.
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 1.
The petitioner herein, inter alia, seeks quashing of the orders dated 30.12.2023, 25.10.2024 and 26.12.2024, whereby GST demand of Rs.7,93,79,676/-, along with interest of Rs.8,61,60,658/- and penalty of Rs.79,37,968/- for FY 2017-18 was confirmed and the petitioner’s rectification application was rejected, primarily on the
[2026:RJ-JP:31582-DB] (2 of 3) [CW-4990/2025] ground that its submissions regarding exempt supplies and the alleged GSTR-9C mismatch being a clerical error were not duly considered and that no efficacious appellate remedy before the GST Tribunal was available.
2.
The petitioner, Rajasthan State Pollution Control Board, is a statutory body constituted vide notification dated 07.02.1975 and is engaged in carrying out statutory functions relating to prevention and control of pollution. The petitioner is registered under the CGST Act, 2017 and the RGST Act, 2017 and is stated to be regularly complying with its GST-related obligations.
2.1 A Show Cause Notice dated 29.09.2023 was issued to the petitioner pursuant to audit of its records for FY 2017-18, primarily on account of a discrepancy in the turnover figures reflected in Tables 5P and 5Q of GSTR-9C. The petitioner, in its reply, submitted, inter alia, that the discrepancy was attributable to a clerical/arithmetic error and that the supplies made by it were exempt. The said submissions were not accepted and, vide Order-in-Original dated 30.12.2023, a GST demand of Rs.7,93,79,676/-, interest of Rs.8,61,60,658/- and penalty of Rs.79,37,968/- were confirmed against the petitioner.
2.2.
Aggrieved, the petitioner preferred an appeal before Respondent No.2, which came to be dismissed vide order dated 25.10.2024. The petitioner thereafter filed an application under Section 161 of the CGST/RGST Act, 2017, pointing out the alleged errors and non- consideration of its submissions; however, the said application was rejected vide order dated 26.12.2024.
2.3 Since the GST Appellate Tribunal was not functional/available for filing an appeal against the aforesaid orders, the petitioner has invoked the writ jurisdiction of this Court under Article 226 of the Constitution of
[2026:RJ-JP:31582-DB] (3 of 3) [CW-4990/2025] India, seeking quashing of the aforesaid orders and consequential reliefs.
3.
In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record.
4.
It transpires that during the pendency of the writ proceedings before this Court, the GST Tribunal has been constituted under Section 112 of the CGST Act, 2017. In view thereof, an equally efficacious remedy being available, we are not inclined to exercise our extraordinary writ jurisdiction.
5.
The petition is accordingly disposed of with liberty to approach the learned GST Tribunal for adjudication of lis on merits. All the issues and the contentions raised in the writ petition is kept open to be decided by the learned Tribunal.
6.
Time taken before this Court in pursuing the writ remedy shall not be computed for the purposes of limitation while entertaining the appeals by the learned Tribunal, provided the petitioner approach the learned Tribunal within 30 days of the instant order being uploaded on the website of this Court.
7.
All pending applications, if any, stand disposed of.
(ASHUTOSH KUMAR),J (ARUN MONGA),J 40/Ashwani-Tanisha