Piyush Goyal S/O Shri Rakesh Goyal vs. Deputy Commissioner State Tax

CW/6541/2025HC RajasthanGSTCNR RJHC02033284202521 July 2025Bench: SANJEEV PRAKASH SHARMA,DINESH MEHTA2 pages

AI SummaryDismissed

Facts

The petitioner, Piyush Goyal, filed a writ petition on April 11, 2025, challenging an order dated May 31, 2024. The petitioner had not filed an appeal against this order, despite the availability of an appellate remedy under Section 107(4) of the SGST/CGST Act. The petition was filed approximately one year after the order was passed. The respondent authorities included the Deputy Commissioner State Tax, Circle-B, Bharatpur, and the State Bank of India. The petition raised factual aspects and issues not suitable for adjudication in a writ petition.

Held

The Court held that the writ petition should be dismissed. The primary reason for dismissal was that the petitioner had failed to avail the statutory remedy of appeal available under Section 107(4) of the SGST/CGST Act. The Court noted that the petition was filed approximately one year after the order was passed, and the limitation period for filing an appeal cannot be extended. The Court found no reason to entertain the writ petition, especially as it raised factual aspects and issues that are not ordinarily decided in writ proceedings. The ratio decidendi is that writ jurisdiction is not a substitute for statutory remedies, and the High Court will not entertain a petition when an alternative efficacious remedy exists and has not been pursued within the prescribed time limits. The operative direction was to dismiss the writ petition.

Key Issues

1. Whether the High Court should entertain a writ petition challenging an order when an alternative statutory remedy of appeal is available and has not been availed by the petitioner, particularly when the appeal period has expired? (Section 107(4) SGST/CGST Act) Petitioner's Argument: The petitioner filed a writ petition challenging the order dated May 31, 2024. The judgment does not record any specific arguments made by the petitioner regarding why the writ petition should be entertained despite the availability of an appeal. Revenue's Argument: The revenue contended that the writ petition should not be entertained because the petitioner had not availed the statutory remedy of appeal under Section 107(4) of the SGST/CGST Act and the limitation period for filing such an appeal had expired. The issues raised were factual and not amenable to writ jurisdiction.

Sections Cited

Section 107(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:27032-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6541/2025 Piyush Goyal S/o Shri Rakesh Goyal, Aged About 37 Years, Resident Of 34/158, Khatipada, Lohamandi, Agra, Uttar Pradesh- 282002. ----Petitioner Versus 1. Deputy Commissioner State Tax, Circle-B, Bharatpur, Ac/cto Ward, Circle-B, Bharatpur, Rajasthan. 2. State Bank Of India, Branch Hospital Road, C.r. Mall, Church Road, Agra, Uttar Pradesh- 282002 Through Its Branch Manager. ----Respondents For Petitioner(s) : Mr. Tushar Panwar, Adv. For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE DINESH MEHTA

Order 21/07/2025

The order was under challenge before us is order dated 31.05.2024. The present writ petition has been preferred on 11.04.2025 which reflects that the petitioner himself has accepted the order passed. He has not even challenged the same in appeal which is available in terms of Section 107(4) of the SGST/CGST Act.

In these circumstances, there is no reason for us to entertain this writ petition which raises factual aspects and issues which cannot be decided in writ petition at all.

Ordinarily, we would have directed him to file an appeal, however, since the appeal itself has not filed for one year, we

[2025:RJ-JP:27032-DB] (2 of 2) [CW-6541/2025] cannot ask the Appellate Court to decide the matter as the law has been well settled that the limitation period cannot be extended.

Accordingly, the present civil writ petition is dismissed being devoid of merits.

All pending application(s), if any, stands disposed of. (DINESH MEHTA),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/17

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.