BharatTaxGST

Network Pharma vs. State Of Rajasthan

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CW/3164/2026HC RajasthanGSTCNR RJHC02012757202624 February 2026Bench: INDERJEET SINGH,RAVI CHIRANIA2 pages
AI SummaryDismissed

Facts

The petitioner, Network Pharma, through its partner Mahinder Pal Singh, filed a writ petition challenging an order dated 22.08.2024 and an auction notice No. 503 dated 20.12.2025. The respondents are the State of Rajasthan, the Assistant Commissioner of State Tax, and the Union of India. The petitioner's previous address was B10 Adarsh, Khasa Kothi Circle, Bani Park, Jaipur, and its current address is Plot No. 3/327, Basement, Malviya Nagar Road, Jaipur. The petition was filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.

Held

The Court held that the writ petition is not maintainable because the petitioner has an alternative efficacious remedy of appeal under Section 107 of the CGST Act against the order dated 22.08.2024. The Court explicitly stated that it was not inclined to entertain the writ petition on this ground. The ratio decidendi is that where a statutory alternative remedy is available and efficacious, a writ petition under Article 226 of the Constitution should not be entertained. The operative direction was to dispose of the writ petition, granting the petitioner liberty to avail the alternative remedy. The Court also directed the concerned authority to decide any appeal filed by the petitioner expeditiously in accordance with law.

Key Issues

1. Whether the writ petition is maintainable given the existence of an alternative efficacious remedy under Section 107 of the CGST Act against the order dated 22.08.2024. Petitioner's contention: The petitioner has approached the High Court by way of a writ petition. No specific argument was recorded in the judgment regarding the petitioner's contention on maintainability or against the existence of the alternative remedy. Revenue/State's contention: The State of Rajasthan, through its counsel, argued that the petitioner has an alternative efficacious remedy of appeal under Section 107 of the CGST Act against the order dated 22.08.2024, making the writ petition not maintainable.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JP:8824-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3164/2026 1. Network Pharma, Plot No. 3/327, Basement, Malviya Nagar Road, Jaipur- 302017, Rajasthan. (Previous Address B10 Adarsh, Khasa Kothi Circle, Bani Park, Jaipur) Through Partner Mr. Mahinder Pal Singh 2. Mahinder Pal Singh Son Of Late Hardev Singh Gandok, Aged About 61 Years, Partner In M/s. Network Pharma, Plot No. 3/327, Basement, Malviya Nagar Road, Jaipur- 302017, Rajasthan. ----Petitioners Versus 1. State Of Rajasthan, Through Principal Secretary, Department Of Commercial Taxes, Rajasthan, Secretariat, Jaipur, Rajasthan 302015. 2. The Assistant Commissioner Of State Tax, Division-Ii, Circle-H, Jaipur- First, Rajasthan, At 223, First Floor, Zonal Kar Bhawan, Jhalana Institutional Area, Jaipur- 302004. 3. Union Of India, Through The Finance Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 110001 ----Respondents For Petitioner(s) : Mr. Rahul Joshi For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Mr. Rohan Mittal Ms. Harshita Verma Mr. Pawan Pareek for Respondent No. 3 HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA

Order 24/02/2026

1.

This writ petition has been filed by the petitioner, challenging the order dated 22.08.2024 as well as the auction notice No.503 dated 20.12.2025. [2026:RJ-JP:8824-DB] (2 of 2) [CW-3164/2026]

2.

Admittedly, the petitioner is having alternative efficacious remedy of appeal under Section 107 of the CGST Act against the order dated 22.08.2024. 3. In that view of the matter, we are not inclined to entertain this writ petition, hence this writ petition is disposed of. However, the petitioner is at liberty to avail the alternative remedy available to him under the law.

4.

In the event, an appeal is filed by the petitioner, the concerned authority is directed to decide the appeal expeditiously in accordance with law. (RAVI CHIRANIA),J (INDERJEET SINGH),J PAYAL/TUSHAR/102

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.