M/S. Bhanwal Trading And Company vs. The Union Of INDIA
Held
The Court held that the writ petition is not maintainable because the order dated 30.09.2025 is appealable. The Court reasoned that a statutory appeal is available to the petitioner before the competent authority. Therefore, the High Court is not inclined to entertain the writ petition. The ratio decidendi is that writ petitions should not be entertained when an efficacious alternative remedy of appeal is available under the relevant statute. The Court granted the petitioner liberty to file an appeal before the competent authority along with an application for condonation of delay. If such an appeal is filed, it shall be decided strictly in accordance with law.
Facts
The petitioner, M/s. Bhanwal Trading And Company, filed a writ petition before the Rajasthan High Court challenging an order dated 30.09.2025. The respondents were the Union of India, the Superintendent of GST, the Principal Commissioner of GST, and the State of Rajasthan. The specific nature of the order under challenge and the authority that passed it are not detailed, nor is the tax period or the amount in dispute. The procedural history is limited to the filing of the writ petition.
Key Issues
1. Whether the writ petition is maintainable in light of the existence of an alternative statutory remedy of appeal, as provided under the GST Act. The petitioner's contention is not recorded. The respondents' contention is that the order dated 30.09.2025 is appealable, and therefore, the writ petition should not be entertained. They rely on the principle of alternative remedy being available.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:43734-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21179/2026 CNR: RJHC020930802026 | URN: CW / 44400U / 2026 M/s. Bhanwal Trading And Company, Having Principal Place of Business Ward No. 6, Dheengpur, Sikar, Rajashthan, 332601 Bearing Gstin 08Csvps8174A1Z2 Through Its Proprietor Mr. Kishore Kumar Soni S/o Sitaram Soni Age Around 49 Years, R/o Ward No. 6, Dheengpur, Sikar, Rajasthan -332601. ----Petitioner Versus
The Union of India, Through Its Secretary, Finance Department, Government of India, New Delhi
The Superintendent, GST Range-Xxxii, Division-Sikar, Central Goods And Services Tax Commissionerate, Alwar, Rajasthan
The Principal Commissioner, Central Goods And Services Rajasthan Tax Commissionerate, Alwar, Rajasthan
The State of Rajasthan, Through Chief Commissioner, Commercial Taxes Department, Government of Rajasthan, Jaipur ----Respondents For Petitioner(s) : Mr. Kunal Agarwal and Mr. Sandeep Singh For Respondent Nos.2 and 3 : Ms. Vartika Mehra Mr. Sankalp Vijay and Mr. Deepak Mittal for Mr. Vigyan Shah, AAG HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE SAMEER JAIN Order 28
The judgment continues below.
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