M/S Ashok Kumar Jain vs. State Of Rajasthan
Held
The Court held that the writ petition is not maintainable in the first instance due to the availability of an alternative statutory remedy. The Court referred to Section 107 of the CGST Act, 2017, which provides for an appeal to the Appellate Authority against any decision or order passed by an adjudicating authority. The Court reasoned that it is not inclined to directly entertain the writ petition without the petitioner first exhausting this statutory remedy. Consequently, the writ petition was dismissed. However, the Court granted liberty to the petitioner to raise all legal and factual grounds before the Appellate Authority. Furthermore, the Court directed that the time taken by the petitioner in pursuing the writ petition before the High Court shall be excluded by the Appellate Authority while calculating the limitation period for entertaining the appeal, provided the appeal is filed within 30 days from the date of the order.
Facts
The petitioner, M/s Ashok Kumar Jain, filed a writ petition challenging an order in original dated 21.08.2025, passed by the Assistant Commissioner, CGST, Circle-C, Bharatpur. This order raised a GST demand of Rs. 2,54,89,992/- for the Financial Year 2019-20, alleging excess availment and utilization of Input Tax Credit (ITC). The respondents, including the State of Rajasthan and the Union of India, objected to the maintainability of the writ petition, arguing that the petitioner had not availed the alternative statutory remedy of appeal under Section 107 of the CGST Act, 2017. The writ petition was filed on 15.09.2025.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy under Section 107 of the CGST Act, 2017, is available to the petitioner? The petitioner's contention, though not explicitly detailed in terms of arguments presented, is implied by the filing of the writ petition, suggesting a challenge to the order on its merits or procedural grounds. The respondents argued that the writ petition is not maintainable because the petitioner has failed to exhaust the statutory remedy of appeal provided under Section 107 of the CGST Act, 2017, before the Appellate Authority. They emphasized that this statutory mechanism is designed to address grievances against orders passed by adjudicating authorities.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28407-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14994/2025 CNR: RJHC020816812025 | URN: CW / 33875U / 2025 M/s Ashok Kumar Jain, Through Its Proprietor Ashok Kumar Jain, Gstin- 08Abtpj7761P1Zk, Address- Surajpol Gate Ke Pas, Gopalgarh, Bharatpur, Rajasthan 321001 ----Petitioner Versus
State Of Rajasthan, Through Joint Secretary (Tax), Finance Department (Tax Division), 1St Floor, Main Building, Gate-2, Government Secretariat, Jaipur, Rajasthan 302005. 2. The Commissioner, Rgst, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan 302005
Union Of India Through The Commissioner, Cgst And Central Excise, N.c.r. Building, Statue Circle, C-Scheme, Jaipur, Rajasthan- 302005. 4. The Assistant Commissioner Of State Tax, Circle B, Bharatpur, Rajasthan 321001 ----Respondents For Petitioner(s) : Mr. Bajrang Vats, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. Mr. Vedant Agrawal, Adv. for UOI HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 23/07/2026
The instant writ petition has been filed by the petitioner chall
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