Sh. Amit Goyal S/O Sh. Satyanarayan Goyal vs. The Joint Commissioner
Held
The Court held that the writ petition was not maintainable in the first instance, as the petitioner had an alternative statutory remedy available under Section 107 of the CGST Act, 2017. The Court noted that the petitioner had filed the writ petition within the time period prescribed for filing an appeal, including the provision for condoning delays. Therefore, the Court was not inclined to entertain the writ petition directly without the petitioner exhausting the statutory remedy. The Court dismissed the writ petition, granting the petitioner liberty to raise all legal and factual grounds before the appellate authority. Additionally, the Court directed that the time taken by the petitioner in pursuing the writ petition before the High Court would be excluded by the Appellate Authority while calculating the limitation period for entertaining the appeal, provided the appeal is filed within 30 days.
Facts
The petitioner, Sh. Amit Goyal, representing M/s Mainawat Package Industry Pvt. Ltd., filed a writ petition challenging an order dated 27.03.2026 passed by the Joint Commissioner, CGST, Jaipur. This order raised a GST demand of Rs. 1,13,57,300/- for the financial years 2018-2019 and 2019-2020. The demand was based on the alleged wrongful availment and utilization of Input Tax Credit (ITC) by the petitioner. The writ petition was filed on 25.06.2026. The respondents, including the Joint Commissioner CGST and others, objected to the maintainability of the writ petition, citing the availability of an alternative statutory remedy.
Key Issues
1. Whether the writ petition is maintainable before the High Court when an alternative statutory remedy under Section 107 of the CGST Act, 2017, is available to the petitioner? The petitioner contended that the writ petition was filed within the stipulated time period for appeal, factoring in the power to condone delay. The respondents argued that the petitioner had not availed the alternative remedy provided under Section 107 of the CGST Act, 2017, and therefore, the writ petition was not maintainable. They highlighted that Section 107 provides a statutory appeal mechanism against the impugned order.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:26710-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11801/2026 URN: CW / 26103U / 2026 Sh. Amit Goyal S/o Sh. Satyanarayan Goyal, Aged About 48 Years, R/o E-35, E Block, Agrasen Nagar, Kishangarh, Ajmer, Rajasthan - 305801, Director / Shareholder Of M/s Mainawat Package Industry Pvt. Ltd. (Gstin 08Aabcm8087D1Zc), Having Its Registered Place Of Business At E-8, Riico Industrial Area, Madanganj-Kishangarh, Ajmer, Rajasthan - 305801. ----Petitioner Versus
The Joint Commissioner, Central Goods And Services Tax And Central Excise Commissionerate, N.c.r. Building, Statue Circle, C-Scheme, Jaipur - 302005. 2. The Additional Director, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur - 302001. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001, Through Its Revenue Secretary.
State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur - 302005. ----Respondents For Petitioner(s) : Mr. Rahul
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