Yash Goyal, S/O Shri Rajendra Kumar Goyal vs. The Joint Commissioner

CW/7374/2026HC RajasthanGSTCNR RJHC02031746202628 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN3 pages

AI SummaryDismissed

Facts

The petitioners, Yash Goyal and M/s Shree Shyam Glass Company, filed a writ petition challenging an Order-in-Original dated 30.12.2025, passed by the Joint Commissioner (Respondent No. 1), and a show cause notice dated 20.12.2025, issued by the Additional Commissioner (Respondent No. 2). The petitioners' primary contention was that they were not provided an opportunity for cross-examination. The respondents argued that the petitioners had an alternative statutory remedy of appeal against the Order-in-Original. The respondents cited Supreme Court and High Court judgments to support their argument regarding the maintainability of writ petitions when an alternative remedy exists.

Held

The Court held that the writ petition was not maintainable. The reasoning was based on the established legal principle that when an alternative statutory remedy of appeal is available, a writ petition should not be entertained. The Court specifically referred to Section 107(1) of the CGST Act, which provides for an appeal before the appellate authority. The Court cited the Supreme Court's decision in M/s. Trillion Lead Factory Private Ltd. Vs. Superintendent of Central Tax and a Division Bench judgment of the same High Court in Tanushree Logistics Private Limited. Vs. State of Rajasthan, both of which affirmed the principle that writ petitions are not maintainable against show cause notices or orders when an alternative remedy exists. The Court did not decide on the merits of the petitioners' claim regarding the lack of cross-examination opportunity. The operative direction was to dismiss the writ petition, granting liberty to the petitioners to raise all their legal and factual grounds before the appellate authority.

Key Issues

1. Whether a writ petition is maintainable against a show cause notice and an Order-in-Original when an alternative statutory remedy of appeal is available under Section 107(1) of the CGST Act? Petitioner's Argument: The petitioners contended that they were not afforded an opportunity for cross-examination, which they considered a fundamental procedural flaw vitiating the proceedings. They sought to quash the show cause notice and the Order-in-Original on this ground. Respondent's Argument: The respondents argued that the writ petition was not maintainable. They relied on the Supreme Court judgment in M/s. Trillion Lead Factory Private Ltd. Vs. Superintendent of Central Tax, which held that no writ lies against the issuance of a show cause notice and that such petitions are not maintainable, citing earlier Supreme Court decisions. They also referred to a Division Bench judgment of the same High Court in Tanushree Logistics Private Limited. Vs. State of Rajasthan, which emphasized the availability of an alternative remedy under Section 107 of the CGST Act.

Sections Cited

Section 107(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17863-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7374/2026 1. Yash Goyal, S/o Shri Rajendra Kumar Goyal, Aged About 29 Years, R/o Plot No. 84, Lions Lane Parvati Marg, Vaishali Nagar, Jaipur. 2. M/s Shree Shyam Glass Company, Having Its Registered Place Of Business At G-1/132 Riico Industrial Area, Bagru Extension, Bagru, Jaipur, Rajasthan-303007 Through Its Proprietor Yash Goyal, S/o Shri Rajendra Kumar Goyal, Aged Around 59 Years, R/o Plot No. 84, Lions Lane Parvati Marg, Vaishali Nagar, Jaipur. ----Petitioners Versus 1. The Joint Commissioner, Office Of The Principal Commissioner, Central Goods And Services Tax, Cgst And Central Excise Commissionerate, N.c.r Building, Statue Circle, C-Scheme, Jaipur - 302005 2. The Additional Commissioner, Central Goods And Service Tax Commissionerate, Anti-Evasion Branch, Ncr Building, Statue Circle, C-Scheme, Jaipur-302005. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001 Through Its Revenue Secretary 4. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. ----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

[2026:RJ-JP:17863-DB] (2 of 3) [CW-7374/2026] 28/04/2026

This writ petition has been filed by the petitioners with following prayers: "Issue an appropriate writ, order or direction to quash and set aside the Order-in-original dated 30.12.2025 having Order No. 103(GST)JP/U/2025- 26 - Joint Commissioner passed by Respondent No. 1 (Annexure-1) and any proceedings conducted in pursuance/relation thereof; and ii. Issue an appropriate writ, order or direction to quash and set aside the show cause notice bearing DIN No. 20250663WM000000A6E2 (Annexure-2) issued

by Respondent

No.

and iii. Allow the present petition with cost; and iv. Allow such further and other reliefs as the nature and circumstances of the Petitioner case may require."

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

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

Learned counsel for respondent(s) opposed the submissions and submitted that the petitioners are having an alternative remedy of appeal against the order dated 30.12.2025 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 [2026:RJ-JP:17863-DB] (3 of 3) [CW-7374/2026] 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 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 /42

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.