[2025:RJ-JP:21582-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14999/2021 M/s Siddhi Cotton Ginning and Pressing Factory, Having Its Office At Mubarikpur, Ramgarh, Alwar - 302004, Rajasthan through its Proprietor Vinod Kumar Kaswan ----Petitioner Versus 1. Deputy Commissioner, SGST, Circle-B, Alwar, Rajasthan 2. The State of Rajasthan, through Finance Secretary, Government of Rajasthan, Secretariate, Jaipur. 3. District Level Screening Committee, under Rajasthan Investment Promotion Scheme-2014, Through Member Secretary District Industries Center, Alwar. ----Respondents For Petitioner(s) : Mr. Ranjan Mehta with Mr. Jaideep Malik & Mr. Vaidik Sharma For Respondent(s) : Mr. Sandeep Taneja, AAG with Ms. Kinjal Surana, AGC HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 22/05/2025 1. This petition is filed against dated 10.06.2021 dismissing the appeal by the first appellate authority. 2. The petitioner has a remedy of appeal before the Goods and Services Tax Tribunal (for short ‘tribunal’), though it is not functional at this time. 3. Learned counsel for the petitioner submits that there is an apprehension in view of the Clause 12.2.6 of the Rajasthan Investment Promotion Scheme, 2014 that the appeal with regard [2025:RJ-JP:21582-DB] (2 of 2) [CW-14999/2021] to Central Goods Services Tax Act, 2017 (for short ‘the Act’) shall not lie to the tribunal. 3. Learned counsel for the respondents submits that the order passed under Sections 107 & 108 of the Act or under the State Goods and Service Tax Act, 2017 are appealable before the tribunal. 4. In view of the above, the petition is disposed of relegating the petitioner to remedy of appeal. 5. There is no doubt, in the eventuality of the petitioner filing an appeal within three months from the date of constitution of the tribunal, the same shall be considered to have been filed within limitation. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Garima/Riya/36