Vijay M. Mistry Construction Private Limited vs. State Of Rajasthan
Held
The Court did not decide the merits of the case or the maintainability of the writ petition. Instead, it accepted the preliminary objection raised by the respondents that an appeal would lie against the order. The Court allowed the petitioner's request to file an appeal. The operative direction was that if the petitioner files an appeal within fifteen days, the Appellate Authority shall decide the case purely on merits, without considering the issue of limitation. The Appellate Authority is expected to decide the appeal within three months. The writ petition was disposed of in light of this arrangement. No specific provision of the GST Act was discussed in detail, other than the reference to Section 107 for the appeal.
Facts
The petitioner, Vijay M. Mistry Construction Private Limited, filed a writ petition before the Rajasthan High Court challenging an order passed by a GST authority. The respondents, including the State of Rajasthan and the Union of India, raised a preliminary objection that an appeal would lie against the impugned order. The petitioner's counsel then requested permission to file an appeal. The Court noted this request and directed that if an appeal is filed within fifteen days, the Appellate Authority should decide it purely on merits, without considering the issue of limitation, within three months.
Key Issues
1. Whether a writ petition is maintainable when an alternative remedy of appeal is available under the Goods and Services Tax Act, 2017? The petitioner argued that they should be allowed to file an appeal. The respondents contended that an appeal would lie against the order being challenged, implying the writ petition was not the appropriate forum. The Court had to decide if the writ petition should be entertained or if the petitioner should be relegated to the appellate route. The core of the issue revolved around the availability and applicability of the appellate remedy under Section 107 of the GST Act, 2017, in light of the preliminary objection raised by the revenue.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:51685-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17600/2025 Vijay M. Mistry Construction Private Limited, Having Its Registered Office At Mistry House, 9, Preyas Society Gulbai Tekra, Ambawadi, Ahmedabad, Gujarat, India - 380015 Through Its Authorised Representative Mr. Rajnish Bajpai S/o Upmanyu Bajpai, R/o 6 - D - 17, Mahaveer Nagar 3, Kota, Rajasthan - 324005 ----Petitioner Versus
State Of Rajasthan, Finance Department (Tax Division) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005 Through Its Joint Secretary
The Principal Commissioner, State Goods And Service Tax, Commissionerate, Jaipur, Ncr Building Statue Circle, C- Scheme, Jaipur-302005 (Raj.)
The Joint Commissioner Of SGST, Commercial Taxes Department, Circle - D, Kota - 324001 (Raj.)
Union Of India Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001. ----Respondents For Petitioner(s) : Mr. M.P. Devnath Mr. Daksh Pareek Mr. Arjun Singh For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal & Ms. Harshita Verma Mr. Arun Kumar, AGC Mr. Rakesh Choudhary HON'BLE THE A
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