[2025:RJ-JP:37278-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8711/2025 Mangilal Sharma S/o Shri Shyam Sunder Sharma, Aged About 52 Years, Proprietor Of M/s Jai Mata Di Energy Systems, Vp Narodara, Laxmangarh, Sikar, Rajasthan, 332311. ----Petitioner Versus 1. Joint Commissioner Business Audit, Circle-I, Zone-Iv, Jaipur, Commercial Tax Department, SGST, Jhalana Doongari, Jaipur, Rajasthan. 2. State Of Rajasthan (SGST), Department Of Commercial Taxes, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan Through Commissioner. 3. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. ----Respondents For Petitioner(s) : Mr. Ashok Kumar Gupta, Adv. with Mr. Puneet Pareek, Adv. For Respondent(s) : Mr. Sandeep Pathak, Adv. Ms. Niti Jain Bhandari, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 15/09/2025 1. The issue raised in the present petition is to the final order passed under Section 73 of the CGST Act. 2. Learned counsel for the petitioner submits that the Authorities have failed to take notice of the submissions raised and advanced by him after the show cause notice was given. He submits that huge amount of tax has already been paid and there is no amount due as against the petitioner. [2025:RJ-JP:37278-DB] (2 of 4) [CW-8711/2025] 3. Section 107 of the CGST Act provides as under:- “Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, [subject to a maximum of [twenty] crore rupees], in relation to which the appeal has been filed. 2[Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.] (7) Where the appellant has paid the amount under sub- section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the [2025:RJ-JP:37278-DB] (3 of 4) [CW-8711/2025] parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under Section 73 or Section 74 [or section 74A] (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of Section 108 or Section 113 or Section 117 or Section 118 be final and binding on the parties.” 4. Thus, there is a statutory alternate remedy for assailing the final order passed under Section 73 of the Act. The SLP arising [2025:RJ-JP:37278-DB] (4 of 4) [CW-8711/2025] from Delhi High Court wherein the writ petition was dismissed on the ground of alternate remedy, the Hon’ble Supreme Court upheld the judgment Adinath Enterprises vs Joint Commissioner Central Tax GST Delhi East: [2025] 176 taxmann.com 785 (SC) wherein it held as under:- “2. In the facts and circumstances of the present case, we do not intend to interfere with the impugned judgment and order passed by the High Court dismissing the writ petition on the ground of alternative remedy, particularly when it is not disputed that such a remedy is actually available to the petitioner in law. 3. The present petition is, accordingly, dismissed.” 5. Therefore, we leave it open for the petitioner to raise all arguments including arguments relating to violation of principles of natural justice before the Appellate Authorities. 6. If an appeal is preferred within a period of one month from today, the same shall be decided positively within a period of three months and a detailed speaking order shall be passed. 7. With the aforesaid observations, the present Civil Writ Petition is dismissed. 8. All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/17