[2025:RJ-JP:51207-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19617/2025 A-One Footwears Pvt. Ltd., G1-36 To 40 RIICO Industrial Area, Khairthal, Alwar, Through Power Of Attorney Holder Shri Shankar Lal Agarwal Of Authorized Signatory Shri Mahesh Kumar ----Petitioner Versus 1. State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur-302005 2. Commissioner, Commercial Taxes Department (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawanisingh Road, Jaipur 3. Joint Commissioner, State Tax, Circle-B, Alwar, Room No. 108, Kar Bhawan, Alwar, Rajasthan 4. Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001. 5. Central Board Of Indirect Taxes And Customs, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Amit Malani For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal and Ms. Harshita Verma Mr. Pawan Pareek HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 18/12/2025 1. A statutory remedy under Section 107 of Goods and Services Tax Act, 2017 (hereinafter referred to as ‘Act’) lies against the order passed under Sections 73, 74 of the Act. We are of the firm [2025:RJ-JP:51207-DB] (2 of 2) [CW-19617/2025] view that the exercise of extraordinary powers inherent with us under Article 226 of the Constitution of India need not be exercised, where there are factual aspects which need to be examined by the Appellate Authority. It would be best, therefore, that the appellate authority examine all the aspects which have been raised in the present writ petition and decide the same at the earliest. 2. We, therefore, refrain from entertaining this writ petition at this stage and direct that if an appeal is preferred before the Appellant Authority, the same shall be decided expeditiously without dwelling into the issue of limitation and decide the same within a period of four months from today. 3. In view of the above, this writ petition is dismissed accordingly. 3. All pending applications also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/50