M/S Mayur Electrical Industries vs. State Of Rajasthan

CW/5739/2025HC RajasthanGSTCNR RJHC02030040202522 May 2025Bench: AVNEESH JHINGAN,MUKESH RAJPUROHIT (V. J.)2 pages

AI SummaryRemanded

Facts

M/s Mayur Electrical Industries, the petitioner, filed a writ petition before the Rajasthan High Court challenging an order of assessment and a subsequent order dismissing their rectification application. The petitioner's primary grievance was that the online portal was not accepting their appeal against the rectification order. The respondents, including the State of Rajasthan and the Union of India, were represented. The court noted that the petitioner was aggrieved by the order dismissing the rectification application.

Held

The Court held that Section 107 of the Central Goods & Service Tax Act, 2017, allows a person aggrieved by any decision or order passed under the Act by an adjudicating officer to file an appeal. The Court directed that the issue of the portal not accepting the appeal against the rectification order should be brought to the knowledge of respondent No. 2 (The Chief Commissioner, Commercial Tax Department). If the non-acceptance was due to a technical glitch, the petitioner was permitted to file the appeal manually. The Court did not decide on the merits of the assessment or rectification orders themselves.

Key Issues

1. Whether the petitioner is entitled to file an appeal against the order dismissing their rectification application, as per the provisions of the Central Goods & Service Tax Act, 2017? The petitioner argued that they were aggrieved by the order dismissing their rectification application and sought to file an appeal against it. The respondents appeared on advance notice. The judgment does not explicitly detail the respondents' arguments beyond their appearance and representation.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:21524-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5739/2025 M/s Mayur Electrical Industries, H.no. 1067, Shubhash Chowk, Jaipur, Rajasthan-302002 Through Its Proprietor Mrs. Sangeeta Sharma, W/o Mr. Rama Shankar Sharma, Aged About 58 Years, 46, Bhrigu Nagar, Ajmer Road, Jaipur, Vaishali Nagar, Jaipur, Rajasthan-302021 ----Petitioner Versus 1. State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005 2. The Chief Commissioner, Commerical Tax Department, Kar Bhawan Ambedkar Circle Jaipur-302004 3. The Special Commissioner, Appellate Authority-I, State Tax, Room No.116, Kar Bhawan, Jaipur, Rajasthan 4. The Assistant Commissioner, State Tax, Ward-I, Circle D Zone-I, Room No.216, Zonal Kar Bhawan, Jhalana Institutional Area, Jaipur 5. Union Of India, Through The Secretary Department Of Revenue, Ministry Of Finance, North Block, New Delhi 6. The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG Mr. Yash Joshi for Ms. Sakshi Srivastava Mr. Janardan Pandit Garge HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 22/05/2025

This petition is filed challenging the order of assessment and the order dismissing the rectification application.

[2025:RJ-JP:21524-DB] (2 of 2) [CW-5739/2025]

The limited grievance raised is that the portal is not accepting filing of appeal against the rectification order.

From the perusal of Section 107 of Central Goods & Service Tax Act, it is clear that a person aggrieved of any decision or order passed under the Act by an adjudicating officer may file an appeal.

Mr. Kartikeya Sharma, Mr. Yash Joshi & Mr. Janardan Pandit Garge, learned counsels for the respondents appear on advance notice.

This petition is disposed of with a direction that the issue of portal not accepting the appeal against the rectification order shall be brought to the knowledge of respondent No.2 and in case there is a technical glitch, the petitioner shall file an appeal manually. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Chandan/16

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.