M/S Indo-Gulf Asphalt Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioners, M/s Indo-Gulf Asphalt Private Limited and two individuals, filed a writ petition before the Rajasthan High Court. The respondents are the Union of India through the Additional Commissioner, Central Excise and CGST Commissionerate Jaipur, the Additional Director of the Directorate General of Goods and Service Tax Intelligence, Jaipur Zonal Unit, and the State of Rajasthan through the Chief Commissioner, Commercial Taxes Department. The specific tax period(s) and the exact order or action under challenge, along with the authority that passed it, are not detailed in the provided judgment excerpt. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition.
Held
The Court held that the writ petition is not maintainable. The reasoning provided is that the petitioner has an alternative remedy of appeal available under Section 107 of the CGST Act. The ratio decidendi is that High Courts should generally relegate parties to statutory alternative remedies when they are available and efficacious, unless there are compelling reasons to entertain a writ petition. The operative direction is to dismiss the writ petition with liberty to the petitioner to avail the remedy of appeal under Section 107 of the CGST Act. No issues were expressly left undecided.
Key Issues
1. Whether the writ petition is maintainable before this Court, given the existence of an alternative remedy under the CGST Act? (Question of law). The petitioners, by filing a writ petition, implicitly argued for the maintainability of their case before the High Court, likely on grounds of exceptional circumstances or violation of principles of natural justice, though these specific arguments are not recorded. The respondents, by implication of the court's decision, contended that the alternative remedy under Section 107 of the CGST Act should be availed. No specific circulars, authorities, or precedents were mentioned in the provided excerpt for either side's arguments.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:14912-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9163/2025
M/s Indo-Gulf Asphalt Private Limited, 301, Jai Uttam Apartment, C-Scheme, Jaipur 302001 Through Its Director Shri Shaikh Mohammed Khalil
Shri Shaikh Mohammed Khalil S/o Shaikh Razaullah, Aged About 46 Years, Having Its Address At 402, Roshan Residency K-7 C-D Fateh Tibbah, Adarsh Nagar Janta Colony, Jaipur 302004
Shri Rahul Choudhary S/o Indra Raj Singh Choudhary, Having Its Address At Flat No.-405, Pearl Orchid Apartments, Kabir Marg, Banipark, Jaipur-302016 ----Petitioners Versus
Union Of India, Through Additional Commissioner, Central Excise And Cgst Commissionerate Jaipur New Central Revenue Building Statue Circle C-Scheme Jaipur-302005
Additional Director, Directorate General Of Goods And Service Tax Intellegence, Jaipur Zonal Unit, C-62, Sarojini Marg, C-Scheme, Jaipur
State Of Rajasthan, Through The Chief Commissioner, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004 ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha and Mr. Rohan Chatter For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal and Mr. Ayush Jain HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Judgment 09/04/2026
[2026:RJ-JP:14912-DB] (2 of 2) [CW-9163/2025] The petitioner is having alternative remedy of appeal under Section 107 of CGST Act. In that view of the matter, the writ petition is dismissed with liberty to avail remedy of appeal. Pending application, if any, stands dismissed. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA /27
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.