Tirupati Padmavati Steels PVT. LTD. vs. Union Of INDIA
Held
The Court held that since adjudication on merits had been done by the respondent authorities, and a statutory appeal remedy under Section 107 of the CGST Act, 2017 is available, there was no purpose in keeping the writ petition pending. The Court found that the objections raised by the petitioner, including the non-availability of documents and the inability to file a reply on merits, could be taken up and examined by the Appellate Authority. The Court expected the Appellate Authority to pass a detailed speaking order on all grounds raised by the petitioner. Therefore, the writ petition was disposed of with liberty to file an appeal. The Court directed that if an appeal is preferred within one month, it shall be decided on merits without considering the question of limitation within three months, and personal hearing shall be provided to the petitioner. The dismissal of the writ petition was not to influence the Appellate Authority.
Facts
The petitioner, Tirupati Padmavati Steels Pvt. Ltd., filed a writ petition before the Rajasthan High Court challenging a notice issued under Section 74 of the RGST Act by the Assistant Commissioner (Anti-Evasion), Central Goods and Service Tax, Division-B, Alwar. The petitioner contended that documents were not provided, preventing them from filing a reply on merits. Subsequent to the filing of the writ petition, the respondents issued a notice under Section 74 of the RGST Act, and adjudication on merits had been done by the respondent authorities. The petitioner argued that they were prevented from filing a reply on merits due to non-availability of documents.
Key Issues
1. Whether the writ petition is maintainable when the adjudication on merits has been done by the respondent authorities, and a statutory remedy of appeal under Section 107 of the CGST Act, 2017 is available. Petitioner's contention: The petitioner argued that they were prevented from filing a reply to the notice on merits because necessary documents were not made available to them. They sought to raise these objections before the High Court. Respondents' contention: The respondents contended that since adjudication on merits had been done, and a statutory appeal remedy under Section 107 of the CGST Act is available, the writ petition should not be kept pending. They argued that the objections raised by the petitioner regarding non-availability of documents and inability to file a reply on merits can be examined by the Appellate Authority.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:37854-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2116/2025 Tirupati Padmavati Steels Pvt. Ltd., Shop No. 30, Near Capital Mall, Samtal Zone, Bhiwadi, Alwar, Rajasthan-301019 Through Its Director Durgesh Garg S/o Krishan Kumar Garg ----Petitioner Versus
Union Of India, Through, Commissioner Of Central Excise, & CGST, Ncrb, Statue Circle, Jaipur-I.
The Additional Director, Directorate General Of Goods And Service Tax, Zonal Unit, Jaipur
The Assistant Commissioner (Anti-Evasion), Central Goods And Service Tax, Division-B, A Block, Surya Nagar, Alwar-301001
State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Circle-C, Bhiwadi-301019 ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal, Adv. For Respondent(s) : Mr. Bharat Vyas, AAG assisted by Mr. Jaivardhan Joshi, Adv. Mr. Harish Kumar Tripathi, Adv. Mr. Yatharth Asopa, Adv. on behalf of Mr. Devesh Yadav, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 17/09/2025
The present writ petition has been filed under Article 226 of Constitution of India.
It is contended by le
The judgment continues below.
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