[2025:RJ-JP:32682-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8974/2025 Larsen And Toubro Limited, 1St Floor, D 236 And 237, SDC Monarch Building, Amrapali Marg, Vaishali Nagar, Jaipur, Rajasthan - 302021 Through Its Power Of Attorney Holder Mr. Shalil Kumar Sharma S/o Sh. Mohinder Kumar Sahrma, Aged 52 Years, R/o 162, 1St Floor, Vidyut Nagar C, Gandhi Path, Vaishali Nagar, Jaipur- 302021, Working As Manager, Indirect Taxes ----Petitioner Versus 1. State Of Rajasthan, Through Joint Commissioner Of State Tax, Circle - C, Zone-III, Regional Taxes Building, Jaipur- 302004 2. Union Of India Through Commissioner Of CGST, Jaipur, NCR Building, Statue Circle, Jaipur - 302005 ----Respondents For Petitioner(s) : Mr. Yogendra Aldak with Ms. Priyamvada Joshi and Ms. Kashvi Katewa For Respondent(s) : Mr. Bharat Vyas, AAG with Mr. Harsh Vardhan Katara Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 20/08/2025 Admittedly, an appeal lies against the order passed under Section 74 in terms of Section 107 of the RGST/CGST Act, 2017. The petitioner has approached this Court without availing the said statutory remedy. In view thereto, we are not inclined to entertain this writ petition, the same is accordingly dismissed. [2025:RJ-JP:32682-DB] (2 of 2) [CW-8974/2025] It is made clear that if the petitioner prefers an appeal within a period of one month from today, the Appellate Authority shall examine the appeal after giving an opportunity of hearing to the petitioner and decide the same by a speaking order within a period of two months thereafter. Pending application(s), if any, also stands disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J GAURAV/AVINASH/33