A-One Footwears PVT. LTD. vs. State Of Rajasthan
Held
The Court held that the exercise of extraordinary powers under Article 226 of the Constitution of India is not warranted when a statutory remedy under Section 107 of the Goods and Services Tax Act, 2017 is available. The Court reasoned that factual aspects need to be examined by the Appellate Authority, which is the designated forum for such matters. Therefore, the High Court refrained from entertaining the writ petition at this stage. The operative direction was to dismiss the writ petition and allow the petitioner to prefer an appeal before the Appellant Authority. The Court further directed that if an appeal is preferred, it shall be decided expeditiously within four months from the date of the order, without dwelling into the issue of limitation.
Facts
The petitioner, A-One Footwears Pvt. Ltd., filed a writ petition before the Rajasthan High Court challenging an order passed under Sections 73 and 74 of the Goods and Services Tax Act, 2017. The specific details of the order, the authority that passed it, the tax period(s), and the amount in dispute are not explicitly recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the fact that an order under the aforementioned sections was passed, prompting the petitioner to approach the High Court directly.
Key Issues
1. Whether the High Court should entertain a writ petition under Article 226 of the Constitution of India when a statutory remedy under Section 107 of the Goods and Services Tax Act, 2017 is available? Petitioner's contention: The petitioner, by filing a writ petition, implicitly argues that the circumstances warrant the exercise of extraordinary jurisdiction by the High Court, possibly due to alleged procedural infirmities or a lack of effective alternative remedy, though these specific arguments are not detailed in the judgment. Respondent's contention: The respondents, represented by the State of Rajasthan and its tax authorities, would likely contend that the statutory appeal mechanism provided under Section 107 of the Act is the appropriate forum for adjudication of disputes arising from orders passed under Sections 73 and 74, and that the High Court should not bypass this established procedure.
Sections Cited
Section 107, Section 73, Section 74
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:51207-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19617/2025 A-One Footwears Pvt. Ltd., G1-36 To 40 RIICO Industrial Area, Khairthal, Alwar, Through Power Of Attorney Holder Shri Shankar Lal Agarwal Of Authorized Signatory Shri Mahesh Kumar ----Petitioner Versus
State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur-302005
Commissioner, Commercial Taxes Department (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawanisingh Road, Jaipur
Joint Commissioner, State Tax, Circle-B, Alwar, Room No. 108, Kar Bhawan, Alwar, Rajasthan
Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001. 5. Central Board Of Indirect Taxes And Customs, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Amit Malani For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal and Ms. Harshita Verma Mr. Pawan Pareek HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRA
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