M/S Rajasthan Khadi Gramodhyog Sansthan Sangh vs. State Of Rajasthan
Held
The Court held that since the GST Tribunal has been constituted under Section 112 of the CGST Act, 2017, an equally efficacious remedy is now available to the petitioners. Consequently, the High Court was not inclined to exercise its extraordinary writ jurisdiction. The Court's reasoning was based on the principle that when a statutory alternative remedy exists, the writ jurisdiction should generally not be invoked. All issues and contentions raised in the writ petitions were kept open to be decided by the GST Tribunal. The time spent pursuing the writ remedy before the High Court would not be computed for the purposes of limitation before the Tribunal, provided the petitioners approached the Tribunal within 30 days of the order being uploaded.
Facts
Multiple writ petitions were filed before the Rajasthan High Court challenging various orders and actions by GST authorities. The petitioners, including M/s Shree Krishna Rolling Mills (Jaipur) Ltd, M/s HPM Chemicals And Fertilizers Ltd., and others, were contesting decisions made by Assistant Commissioners, Joint Commissioners, and other GST officers. The specific tax periods and amounts in dispute were not detailed in the provided text, but the petitions generally concerned grievances against GST proceedings and orders. The procedural history involved the filing of these writ petitions before the High Court.
Key Issues
1. Whether the High Court should exercise its extraordinary writ jurisdiction given the constitution of the GST Tribunal. Petitioner's Contention: The petitioners had approached the High Court seeking redressal of their grievances against GST authorities. Respondent's Contention: The respondent authorities were defending their actions and orders. However, the judgment focuses on the procedural aspect of the Tribunal's constitution rather than specific arguments on the merits of individual cases. The primary issue revolved around the availability of an alternative remedy.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28334-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17859/2022 CNR: RJHC020963432022 | URN: CW / 36013U / 2022 M/s Shree Krishna Rolling Mills (Jaipur) Ltd, Having Its Office At 37, Industrial Area, Jhotwara, Jaipur - 302012 (India) ----Petitioner Versus Assistant Commissioner, State Goods And Service Tax Department, Circle Special Circle 9, Jaipur, Zone -1 GST Office, Kar Bhawan, JLN Road, Jhalana Doongri, Jaipur, Rajasthan ----Respondent Connected With D.B. Civil Writ Petition No. 4535/2021 CNR: RJHC020260512021 | URN: CW / 10429U / 2021 M/s HPM Chemicals And Fertilizers Ltd., Having Its Having Registered Office At 209-210, Anupam Bhawan, Azadpur Commercial Complex, Delhi-110033 Through Its Authorised Director Mr. Gopi Ram Aggarwal S/o Lt Sh. Ganpat Ram Aged About 58 Years R/o Flat No. 206, Europa Three, Kajaria Greens Apartment, Bhiwadi, Alwar, Rajasthan. ----Petitioner Versus
State Tax Officer, Division-I, Circle- Anti Evasion, Bhiwadi, Alwar, Rajasthan.
Commissioner, SGST, Kaw Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan-302005. ----Respondents D.B. Civil Writ Petition No. 6855/2023 CNR: R
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