Mukesh Machine Store vs. Union Of INDIA
Held
The Court held that the writ petition was not maintainable. Regarding the order passed under Section 73 of the Act, the Court found no case for interference because the petitioner had failed to file an appeal under Section 107 of the Act, which is a statutory remedy. The Court deprecated the petitioner's approach of challenging the order collaterally by clubbing it with a challenge to a notification, as this was seen as a method to circumvent the prescribed appeal period. As for the notification dated 28.12.2023, the Court noted that it was already a matter pending before the Apex Court and therefore, declined to examine it further, leaving that aspect to be decided by the Apex Court. Consequently, the writ petition was dismissed.
Facts
The petitioner, Mukesh Machine Store, challenged a Show Cause Notice dated 26.07.2023 issued under Section 73 of the CGST/SGST Act, 2017, for the assessment year 2018-2019, and the subsequent assessment order dated 23.04.2024. The petitioner also challenged a notification dated 28.12.2023. The respondents are the Union of India, the State of Rajasthan, the Commissioner of State Tax, and the Assistant Commissioner, Circle-A, Bhiwadi. The petitioner filed a writ petition instead of availing the statutory appeal remedy.
Key Issues
1. Whether the writ petition is maintainable when a statutory remedy of appeal under Section 107 of the CGST/SGST Act, 2017, was available and not availed by the petitioner for challenging the order passed under Section 73 of the Act. 2. Whether this Court should adjudicate on the validity of the notification dated 28.12.2023, which is reportedly pending before the Apex Court. Petitioner's arguments: The petitioner sought to challenge the assessment order and the notification by filing a writ petition, implicitly arguing that the writ jurisdiction was appropriate, possibly due to the challenge to the notification. The petitioner's approach aimed to overcome the time limit for filing an appeal under Section 107. Respondents' arguments: The respondents contended that the writ petition was not maintainable as the petitioner had failed to exhaust the statutory remedy of appeal under Section 107 of the Act without providing cogent reasons. They also pointed out that the notification was sub judice before the Apex Court.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:24123-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7350/2026 URN: CW / 16154U / 2026 Mukesh Machine Store, Through Its Proprietor Mr. Hemant Gupta, Having Registered Office At Shop No. 8, Ground Floor Regency Complex, Main Phool Bagh Road, Bhiwadi, Alwar, Rajasthan, 301019. ----Petitioner Versus
Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi.
State Of Rajasthan, Through Its Secretary, Department Of Finance, 1St Floor, Main Building, Government Secretariat, Jaipur, Rajasthan.
Commissioner Of State Tax, Main Building, State Goods And Service Tax, Commercial Taxes Despartment, Kar Bhawan, Bhawani Singh Road, C-Scheme, Ambedkar Circle, Jaipur, Rajasthan - 302001. 4. Office Of Assistant Commissioner, Circle-A, Bhiwadi-Ward- 1, Circle-A, Bhiwadi, Rajasthan ----Respondents For Petitioner(s) : Mr. Divay Prakash Modi For Respondent(s) : Mr. Bharat Vyas, ASG(Sr. Adv.) assisted by Ms. Anima Chaturvedi and Mr. Pritam Singh Ms. Mahi Yadav, AAG assisted by Mr. Aditya Godara, AAAG and Ms. Chelsi Agarwal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HO
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