M/S Vashdev Chattomal vs. State Of Rajasthan
Held
The Court held that the writ petition was not maintainable because the order dated April 13, 2026, is appealable under Section 107(1) of the GST Act, 2017. The Court reasoned that a statutory remedy of appeal is available to the petitioner, and therefore, the High Court should not entertain the writ petition. The Court explicitly stated that it has not expressed any opinion on the merits of the case. The operative direction was to dispose of the writ petition with liberty to the petitioner to file an appeal under Section 107(1) of the GST Act.
Facts
The petitioner, M/s Vashdev Chattomal, filed a writ petition before the Rajasthan High Court challenging an order dated April 13, 2026. The respondents were the State of Rajasthan, the Deputy Commissioner (Commercial Taxes), and the Union of India. The specific nature of the order under challenge and the tax period(s) involved are not detailed in the provided text. The procedural history is limited to the filing of the writ petition by the petitioner.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative statutory remedy under Section 107(1) of the GST Act, 2017? The petitioner's argument is not recorded as they approached the High Court via a writ petition. The respondents' contention, implied by the Court's decision, is that the order impugned is appealable under Section 107(1) of the GST Act, 2017, making the writ petition an inappropriate forum. The Court had to decide whether to entertain the writ petition despite the existence of a statutory appeal mechanism.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:39285-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19499/2026 CNR: RJHC020936352026 | URN: CW / 40704U / 2026 M/s Vashdev Chattomal, Having Its Registered Address At Shop No. 51, Anaaj Mandi, Ajmer, Rajasthan, 305001 Through Its Proprietor Puroshotam Mohnani Aged About 52 Years Old S/o Vash Dev Mohnani Residing At A9, Shailmar Colony, Adarsh Nagar, Nasirabad Road, Ajmer- Rajasthan 305001. ----Petitioner Versus
State Of Rajasthan, Through Chief Commissioner Of State Tax, Rajasthan Goods And Services Tax, Rajasthan Goods And Service Tax, Kar Bhawan,ambedkar Circle, Jaipur.
Deputy Commissioner, Circle-B, Ajmer, Commercial Taxes Department, Ajmer, Address At Kar Bhawan, Todarmal Marg, Ajmer-305001. 3. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi 110001. ----Respondents For Petitioner(s) : Mr.Umang Jain, Adv. Mr.Anuj Rohilla, Adv. For Respondent(s) : Mr.Vigyan Shah, Additional Advocate General with Mr.Deepak Mittal, Adv. & Mr.Sankalp Vijay, Adv. HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE SAMEER JAIN Order 28/09/2026
Since the order impugned d
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.