Rajasthan High Court
CW/14693/2026 of M/S AJAY TRADERS Vs UNION OF INDIA on 6 August 2026
JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14693/2026 CNR: RJHC020684712026 | URN: CW / 31469U / 2026 M/s Ajay Traders, Plot No. 48, Islam Nagar, Jhotwara. Jaipur, Rajasthan, 302012 Through Its Proprietor Mr. Ajay Kumar, S/o Shree Matadeen, Aged About 39 Years, 55- A ,
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 14693/2026
CNR: RJHC020684712026 | URN: CW / 31469U / 2026
M/s Ajay Traders, Plot No. 48, Islam Nagar, Jhotwara. Jaipur, Rajasthan, 302012 Through Its Proprietor Mr. Ajay Kumar, S/o Shree Matadeen, Aged About 39 Years, 55-A, Shyam Nagar, Khirani Phatak Road, Jhotwara, Jaipur, Rajasthan 302012.
----Petitioner
Versus
1.
Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.
2.
Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Office At North Block, New Delhi Through Its Chairman.
3.
The Chief Commissioner, Cgst, Jaipur Zone, Ncr Building, Statue Circle, C-Scheme, Jaipur 302005.
4.
State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005.
5.
The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004.
6.
The Assistant Commissioner, State Tax, Ward-Ii, Circlel, Jaipur-Iii, Room No.119, B.s.n.l Bhawan, Lalkhoti, Tonk Road, Jaipur (Rajasthan).
----Respondents
For Petitioner(s)
:
Mr. Ravi Gupta with
Ms. Priti Katta &
Ms. Manisha Goyal
For Respondent(s)
:
Mr. Sandeep Pathak with
Ms. Prakshi Singh Rao
Ms. Chelsi Agarwal for
Ms. Mahi Yadav, AAG
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE ASHUTOSH KUMAR
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Order
06/08/2026
1. The instant writ petition has been filed by the petitioner challenging the Order-in-Original dated 29.04.2024 and the Rectification Rejection Order dated 29.05.2026, both passed by the Assistant Commissioner, Circle-L, Jaipur-III, whereby a GST demand of
(2 of 3) [CW-14693/2026] Rs.16,26,623/- for the Financial Year 2018-19 was raised against the petitioner on account of alleged excess/wrongful availment of Input Tax Credit, and the subsequent application seeking rectification of the said order was rejected. Aggrieved by the aforesaid orders, the petitioner has preferred the present writ petition on 17.07.2026.
2. Heard and perused the case file.
3. At the outset, learned counsels for the respondents object to the maintainability of the writ petition herein stating that the alternative remedy as provided under Section 107 of the CGST Act, 2017, has not been availed.
4. Statutory remedy by way of an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority is provided against the impugned order dated 16.01.2025 Section 107 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“
5. In view of the aforesaid, we are not inclined to directly entertain the writ petition without the petitioner exhausting its alternate statutory remedy.
6. Accordingly, the writ petition is dismissed with liberty to the petitioner to raise all his grounds, legal and factual, before the appellate authority.
7. The instant writ petition was filed on 17.07.2026 which, counted from 29.05.2026, was within the stipulated time period prescribed under Section 107 of the CGST Act, 2017.
(3 of 3) [CW-14693/2026]
8. In the parting, in exercise of jurisdiction under Article 226 of Constitution of India, as an abundant caution we condone the delay in filing of the appeal and it is directed that, ibid, if the appeal is filed within 30 days of the instant order being uploaded on the website of the High Court, the same shall be heard on merits without raising the issue of limitation.
9. Disposed of accordingly.
10. All pending applications also stand disposed of. (ASHUTOSH KUMAR),J (ARUN MONGA),J 11/AARZOO/TUSHAR