[2025:RJ-JP:21524-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5739/2025 M/s Mayur Electrical Industries, H.no. 1067, Shubhash Chowk, Jaipur, Rajasthan-302002 Through Its Proprietor Mrs. Sangeeta Sharma, W/o Mr. Rama Shankar Sharma, Aged About 58 Years, 46, Bhrigu Nagar, Ajmer Road, Jaipur, Vaishali Nagar, Jaipur, Rajasthan-302021 ----Petitioner Versus 1. State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005 2. The Chief Commissioner, Commerical Tax Department, Kar Bhawan Ambedkar Circle Jaipur-302004 3. The Special Commissioner, Appellate Authority-I, State Tax, Room No.116, Kar Bhawan, Jaipur, Rajasthan 4. The Assistant Commissioner, State Tax, Ward-I, Circle D Zone-I, Room No.216, Zonal Kar Bhawan, Jhalana Institutional Area, Jaipur 5. Union Of India, Through The Secretary Department Of Revenue, Ministry Of Finance, North Block, New Delhi 6. The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG Mr. Yash Joshi for Ms. Sakshi Srivastava Mr. Janardan Pandit Garge HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 22/05/2025 1. This petition is filed challenging the order of assessment and the order dismissing the rectification application. [2025:RJ-JP:21524-DB] (2 of 2) [CW-5739/2025] 2. The limited grievance raised is that the portal is not accepting filing of appeal against the rectification order. 3. From the perusal of Section 107 of Central Goods & Service Tax Act, it is clear that a person aggrieved of any decision or order passed under the Act by an adjudicating officer may file an appeal. 4. Mr. Kartikeya Sharma, Mr. Yash Joshi & Mr. Janardan Pandit Garge, learned counsels for the respondents appear on advance notice. 5. This petition is disposed of with a direction that the issue of portal not accepting the appeal against the rectification order shall be brought to the knowledge of respondent No.2 and in case there is a technical glitch, the petitioner shall file an appeal manually. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Chandan/16