Authority: High Court of Judicature for Rajasthan, Bench at Jaipur
Order Date: 17 July 2026
Case Overview
- Petition: D.B. Civil Writ Petition No. 5770/2025 (URN: CW/13782U/2025) filed by Shri Sharma Steel Rolling Mills Pvt. Ltd., represented by Director Mr. Vikas Sharma.
- Respondents: Union of India (Dept. of Revenue), Assistant Commissioners CGST (Division‑A, Jaipur; Anti‑Evasion Branch, Jaipur), State of Rajasthan (Finance Secretary), Chief Commissioner Commercial Tax Department, Jaipur.
- Issue: Challenge to order dated 16‑01‑2025 and Form GST DRC‑07 dated 17‑01‑2025 issued by Assistant Commissioner CGST, Division‑A, Jaipur, which raised a GST demand of Rs 2,19,01,564 for FY 2017‑2018 on grounds of wrongful availing and utilization of Input Tax Credit.
- Petition filed on 03‑04‑2025, within the statutory period prescribed under Section 107 of the CGST Act, 2017.
- Respondents argued lack of maintainability, contending that the petitioner had not exhausted the alternative remedy of filing an appeal under Section 107.
- The Court examined Section 107, which allows an aggrieved person to appeal to the Appellate Authority within three months of communication of the order, with a provision for condoning a delay of up to 120 days.
Final Outcome
- The writ petition is dismissed as the petitioner must first pursue the statutory appeal under Section 107 of the CGST Act.
- The petitioner is granted liberty to raise all legal and factual grounds before the Appellate Authority.
- The Court directs that any time spent before this Court be excluded when the Appellate Authority calculates the limitation period, provided the appeal is filed within 30 days of the order being uploaded on the High Court’s website.
- All pending applications in the matter are also disposed of.
Topics: GST, Tax Litigation, Judicial Review