Astha Cement Private Limited vs. Union Of INDIA

CW/7287/2026HC RajasthanGSTCNR RJHC02037050202628 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN3 pages

AI SummaryDismissed

Facts

The petitioner, Astha Cement Private Limited, filed a writ petition challenging an order dated 16.03.2026 and a summary order in Form DRC-07, both issued under Section 74 of the Goods and Services Tax Act, 2017, by the Deputy Commissioner, State Tax. The petitioner contended that the Deputy Commissioner violated principles of natural justice by failing to provide copies of relied-upon documents and denying the opportunity to cross-examine third parties whose statements were used in the adjudication. The respondents, including the Union of India and the State of Rajasthan, argued that the petitioner had an alternative remedy of appeal against the impugned order.

Held

The Court held that the petitioner has a statutory alternative remedy of appeal under Section 107(1) of the CGST Act before the appellate authority. Therefore, the Court was not inclined to interfere with the impugned order in the present writ petition. The reasoning was based on the availability of a clear statutory remedy, which the respondents highlighted with supporting case law. The Court did not decide on the merits of the petitioner's claim regarding the violation of principles of natural justice, as the primary ground for dismissal was the existence of an alternative remedy. The operative direction was to dismiss the writ petition, granting liberty to the petitioner to raise all legal and factual grounds before the appellate authority.

Key Issues

1. Whether the Deputy Commissioner, State Tax, violated the principles of natural justice by failing to provide copies of relied-upon documents and denying the petitioner an opportunity to cross-examine third parties, thereby vitiating the order dated 16.03.2026 and the summary order in Form DRC-07 issued under Section 74 of the Goods and Services Tax Act, 2017? The petitioner argued that these actions constituted a violation of natural justice. The respondents contended that a writ petition is not maintainable against the issuance of a show cause notice and that the petitioner has an alternative remedy of appeal under Section 107 of the CGST Act, relying on Supreme Court judgments in M/s. Trillion Lead Factory Private Ltd. Vs. Superintendent of Central Tax and Secretary, Ministry of Defence and Ors. Vs. Prabhash Chandra Mirdha, and a Division Bench judgment of the same High Court in Tanushree Logistics Private Limited. Vs. State of Rajasthan.

Sections Cited

Section 74, Section 107(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17857-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7287/2026 Astha Cement Private Limited, Through Its Authorized Signatory Rajesh Kumar Sharma Son Of Shri Nathu Ram Sharma, Having Registered Office At G-1, 140-143, Industrial Area, Behror, Alwar, Rajasthan - 301701. ----Petitioner Versus 1. Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi. 2. State Of Rajasthan, Through Its Secretary, Department Of Finance, 1St Floor, Main Building, Government Secretariat, Jaipur, Rajasthan. 3. Commissioner Of State Tax, Main Building, Government Secretariat, Jaipur, Rajasthan. 4. Deputy Commissioner, Stat Tax, Circle Shahjahanpur, Zone Bhiwadi, Rajasthan. ----Respondents For Petitioner(s) : Mr. G.G. Gupta Mr. Divay Prakash Modi For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Kuldeep Singh Rathore HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 28/04/2026

This writ petition has been filed by the petitioner with following prayers: "It is, therefore, most respectfully prayed that this Hon'ble Court may graciously be pleased to: i) Issue writ of Certiorari for quashing the Order dated 16.03.2026 along with the Summary Order in Form DRC-07 dated 16.03.2026 (Annexure P-8) issued under Section 74 Goods and Services Tax Act, 2017 on the ground that Respondent No. 4

has acted

in violation

of the

[2026:RJ-JP:17857-DB] (2 of 3) [CW-7287/2026] principles of natural justice by failing to provide copies of the relied-upon documents and by denying the Petitioner an opportunity to cross- examine third parties whose statements were relied upon during adjudication; ii) Pass such or similar order as deem fit in the peculiar facts and circumstances of the case."

By this writ petition, the petitioner has challenged the show cause notice as well as original order passed by the adjudicating authority.

Learned counsel for petitioner submitted that no opportunity of cross-examination was given to the petitioner.

Learned counsel for respondent(s) opposed the submissions and submitted that the petitioner is having an alternative remedy of appeal against the order dated 16.03.2026 passed by the adjudicating authority.

Learned counsel for respondent(s) has relied upon judgment of Hon'ble Supreme Court in case of M/s. Trillion Lead Factory Leave to appeal (C) No. 7101/2026 decided on 27.02.2026 wherein it has been held as under: "It is trite law that no writ lies against an issuance Commissionerate Vs. M/s. Krishna Was (P) Ltd., in Civil Appeal No. 8609/2019 disposed of on 14.11.2019 vide Paragraph-2."

(D.B. Civil Writ Petition No. 17550/2022 decided on 07.12.2022) wherein the Division Bench has already considered

[2026:RJ-JP:17857-DB] (3 of 3) [CW-7287/2026] the provision of appeal under Section 107 of CGST Act and observed that alternative remedy of appeal is available to the petitioner before the appellate authority.

Heard learned counsel for the parties and perused the material placed on record.

Considering the fact that the petitioner is having statutory alternative remedy of appeal under Section 107(1) of the CGST Act before the appellate authority, we are not inclined to interfere in this matter.

Hence, the instant writ petition is dismissed with liberty to the petitioner to raise all his grounds, legal and factual before the appellate authority. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J CHETNA BEHRANI /37

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.