HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 8016/2024 Ashish Goyal Son of Shri Radhe Shyam, aged about 49 Years, Resident of House No. 1566, 1st Floor, Sector-4, District Rewari ( Haryana) Presently Confined in Central Jail, Jaipur. ----Petitioner Versus Union of India, Through Senior Intelligence Officer, Directorate General Of Goods And Services Intelligence (Jaipur Zonal Unit), Jaipur. ----Respondent For Petitioner(s) : Mr. Dheeraj Singhal For Respondent(s) : Mr. Kinshuk Jain with Mr. Jay Upadhyay Mr. Sourabh Jain Mr. Himanshu Agarwal JUSTICE ANOOP KUMAR DHAND Order 16/01/2025 1. Aggrieved by the order dated 22.08.2024 passed by the Additional Chief Judicial Magistrate (Economic Offences), Jaipur Metropolitan-II, the instant misc. petition has been preferred before this Court under Section 528 of BNSS, 2023. 2. By passing the impugned order, the learned Magistrate has taken cognizance against the petitioner under Section 132 of Central Goods and Services Tax Act, 2017 (for short, ‘the Act of 2017’). 3. Admittedly, the order of taking cognizance is a final order and the same is revisable under Section 438 of BNSS but without availing the alternative remedy of filing revision petition under (2 of 2) [CRLMP-8016/2024] Section 438 of BNSS, the petitioner has straightaway approached this Court by way of filing of this criminal misc. petition. 4. It is a well settled proposition of law that whenever an alternative remedy of filing statutory revision petition is available with a person, he cannot be allowed to bypass the jurisdiction of the revisional authority. 5. The instant criminal misc. petition stands disposed of, granting liberty to the petitioner to file revision petition under Section 438 of BNSS before the revisional authority. In case, such revision petition is submitted by the petitioner before the revisional authority within a period of two weeks from the date of receipt of the certified copy of this order, it is expected from the revisional authority to hear and decide the same on its merits expeditiously as early as possible, ignoring the period of limitation. 6. Stay application and all pending application(s), if any, also stand disposed of. (ANOOP KUMAR DHAND),J Ashu/115