Delco Switch Gears Private Limited vs. Union Of INDIA

/13734/2025HC RajasthanGSTCNR RJHC02073300202527 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, Delco Switch Gears Private Limited, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur. The petition was directed against the Union of India and the State of Rajasthan, along with various tax authorities. The specific grievance and the tax period(s) involved are not detailed in the provided text. The order or action under challenge and the authority that passed it are also not specified. The amount in dispute is not mentioned. The procedural history is limited to the filing of the writ petition.

Held

The Court held that the petitioner admittedly has an alternative remedy of appeal with regard to its grievance before the Appellate Authority. Consequently, the writ petition was disposed of with liberty granted to the petitioner to file an appeal before the departmental authorities. Both parties were granted liberty to raise their grounds and objections before the Appellate Authority. The Court did not delve into the merits of the petitioner's grievance as the primary issue was the availability of an alternative remedy.

Key Issues

1. Whether the petitioner has an alternative remedy available for its grievance? (Question of law) The petitioner argued that they had a grievance that necessitated approaching the High Court. The respondents, implicitly through the court's observation, likely contended that an alternative remedy existed. The judgment does not explicitly record the arguments made by either side regarding the specific nature of the grievance or the relevant provisions of law, but it focuses on the availability of an alternative remedy.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17645-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13734/2025 Delco Switch Gears Private Limited, H-4, Riico Industrial Area, Mansarovar, Jaipur ----Petitioner Versus 1. Union Of India, Ministry Of Finance, Department Of Revenue, Room-46, North Block, New Delhi 2. State Of Rajasthan Through Joint Secretary, Finance Department (Tax Division), 1St Floor, Main Building, Government Secretariat, Jaipur 3. Union Of India Through Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, Ncrb, Statue Circle, Jaipur 4. State Of Rajasthan Through Commissioner, Rajasthan Goods And Services Tax, Kar Bhawan, Jaipur 5. Union Of India Through Assistant Commissioner, Central Goods And Services Tax, Jaipur Zone, Ncrb, Statute Circle, Jaipur 6. Assistant Commissioner, State Tax, Ward-I, Circle-H, Zone-3, Jaipur Room No. 420, Jhalana, Kar Bhawan, Jaipur ----Respondents For Petitioner(s) : Mr. Shubham Gupta Mr. Prateek Gupta Ms. Priyal Jain For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Ms. Chelsi Agarwal Mr. C.S. Sinha Mr. Dev Yadav HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 27/04/2026

[2026:RJ-JP:17645-DB] (2 of 2) [CW-13734/2025] Admittedly, the petitioner is having alternative remedy of appeal with regard to its grievance before the Appellate Authority. In that view of the matter, We dispose of this writ petition with liberty to the petitioner to file the appeal before the departmental authorities. Both the parties are at liberty to raise their grounds and objections before the Appellate Authority. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J JYOTI /149

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.