M/S Jagdish Kr S/O Bhanwar Lal vs. State Of Rajasthan
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Cause title — parties, addresses and appearances
Order 14/09/2026
The petitioner, inter alia, challenges the adjudication order dated 29.04.2024 passed by the Assistant Commissioner, State Tax, Ward-I, Circle-Bundi, Rajasthan, i.e., Respondent No. 3 under Section 73 of the Central Goods and Service Tax Act, 2017 (“CGST Act”)/Rajasthan Goods and Services Tax Act, 2017 (“RGST Act”) for Financial Year 2018-19, which confirmed a demand of Rs.13,59,795/- on the allegation of excess availment of Input Tax Credit (“ITC”). The petitioner also questions the consequential recovery, including debit of Rs.4,46,962/- from its Electronic Credit Ledger during pendency of its rectification application.
[2026:RJ-JP:36667-DB] (2 of 3) [CW-18059/2026]
At the very outset, learned counsels appearing for the respondents raise a preliminary objection regarding maintainability of the writ petition on the ground that the petitioner has an efficacious statutory remedy of appeal under Section 107 of the CGST Act.
Statutory remedy by way of an appeal under Section 107 of the CGST Act before the Appellate Authority is provided against the impugned order dated 29.04.2024. For ready reference, Section 107 of the CGST Act reads as under:- “Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person." x-x-x-x-x
A plain reading of Section 107 of the CGST Act reveals that a person aggrieved by an order passed by an adjudicating authority has a statutory remedy of appeal before the prescribed Appellate Authority. The appellate remedy is not merely illusory, as the Appellate Authority is empowered to examine the legality and propriety of the impugned. This Court, therefore, does not find it appropriate to entertain the writ petition at the first instance when an efficacious alternative remedy is available to the petitioner.
Consequently, the writ petition is disposed of with liberty to the petitioner to avail the remedy of appeal under Section 107 of the CGST Act, against the impugned order dated 29.04.2024. 6. In the peculiar facts of the case, as pleaded, the delay in filing the petition shall stand condoned, provided that the petitioner files the appeal within a period of thirty days from the date instant order is uploaded on the website of this Court.
[2026:RJ-JP:36667-DB] (3 of 3) [CW-18059/2026]
In the event the appeal is filed within the aforesaid period, the appellate authority shall consider and decide the same on its own merits, in accordance with law.
Accordingly, the instant writ petition stands disposed of with liberty as above. All the contentions and issues raised before us are left open to be adjudicated by the appellate authority in accordance with law.
All pending applications also stand disposed of. (ASHUTOSH KUMAR),J (ARUN MONGA),J 4/Mohita/Parshant
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.