M/S Gupta Granite And Marble vs. The Joint Commissioner

CW/2275/2026HC RajasthanGSTCNR RJHC02008634202604 February 2026Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Gupta Granite And Marble, has filed a writ petition before the Rajasthan High Court challenging adjudication orders passed for the years 2021-22, 2022-23, and 2023-24, dated December 30, 2025. These orders were passed by the Joint Commissioner, State Tax, Circle-A, Enforcement Wing-I, Rajasthan, Jaipur. The petitioner argues that principles of natural justice were violated, specifically by not being provided with copies of relied-upon documents and statements. The revenue authorities are the respondents. The petitioner has not availed the statutory remedy of appeal before the Appellate Authority under Section 107 of the CGST Act, 2017.

Held

The Court held that the writ petition is not maintainable at this stage. The primary reasoning is that a statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, is available to the petitioner. The Court emphasized that the Appellate Authority has the power to examine each and every aspect of the case, including the arguments regarding the violation of principles of natural justice and the non-supply of documents. Therefore, the High Court restrained itself from entertaining the writ petition. The petitioner has been granted liberty to file an appeal before the Appellate Authority. If an appeal is filed, it shall be heard on merits without any prejudice regarding the question of limitation and must be decided within a period of four months.

Key Issues

1. Whether the writ petition is maintainable before this Court when a statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, is available to the petitioner? 2. Whether the principles of natural justice were violated by the non-supply of relied-upon documents and statements to the petitioner? Petitioner's arguments: The petitioner contends that the writ petition is maintainable due to the violation of principles of natural justice, specifically the non-provision of relied-upon documents and statements. They argue that these issues cannot be adequately addressed without the appellate process. Revenue's arguments: The respondents, represented by Ms. Mahi Yadav, AAG, implicitly argue that the writ petition is not maintainable as a statutory appeal under Section 107 of the CGST Act, 2017, is available. They contend that the Appellate Authority is equipped to examine all aspects of the case, including the arguments raised by the petitioner.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:5214-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2275/2026 M/s Gupta Granite And Marble, 3/23, Housing Board Colony, Kishangarh, Ajmer, Rajasthan, 305801 Through Its Proprietor Shri Anil Kumar Gupta S/o Hardwari Lal Gupta, Aged Around 55 Years, R/o 3/23 Housing Board Colony, Kishangarh, Ajmer, Rajasthan - 305801 ----Petitioner Versus 1. The Joint Commissioner, State Tax, Circle-A, Enforcement Wing-I, Rajasthan, Jaipur, Room No. 416, 3Rd Floor, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur, Rajasthan, Pin 302005 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001 Through Its Revenue Secretary ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani Mr. Wilson Joy For Respondent(s) : Ms. Mahi Yadav, AAG through VC with Mr. Aaditya Godara and Mr. Rohan Mittal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 04/02/2026 The petitioner assails the adjudication orders passed for the years 2021-22, 2022-23 and 2023-24 dated 30.12.2025. An appeal against the said orders lies before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act,

[2026:RJ-JP:5214-DB] (2 of 2) [CW-2275/2026] 2017 (for short ‘the Act’). However, without filing an appeal, which is statutory remedy available under the Act and where the Appellate Authority can go into the record to examine each and every aspect, the present writ petition has been filed raising the arguments which can always be taken up in the appeal. The argument regarding violation of principles of natural justice has also been raised and that copies of the relied upon documents and statements have not been provided. The said documents have already been examined and considered by the Appellate Authority. We, therefore, restrain from entertaining the writ petition at this stage with liberty to file an appeal before the Appellate Authority. If the appeal is preferred, the same shall be heard on merits without diluting on the question of limitation and be decided within a period of four months. The writ petition is accordingly disposed of. All pending application(s) also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Simple Kumawat /15

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.