[2025:RJ-JP:44204-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10993/2024 M/s Lucky Electricals And Power Project, 283/4, 1St Floor, Vyas Marg, Street No 5, Raja Park, Jaipur Through Its Sole Proprietor Manoj Kumar Sharma Krishna Vihar, 52, Sumel Road, Purani Chungi, Jaipur- 302031 ----Petitioner Versus 1. Assistant Commissioner, Service Tax Division- I, Jaipur Central Excise Building, Sector- 10, Vidhyadhar Nagar, Jaipur. 2. Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue, New Delhi. 3. State Of Rajasthan, Through Its Secretary, Finance Department, Government Of Rajasthan, Secretariat, Jaipur. 4. M/s Prime Civil Infrastructure Pvt. Ltd., 203-A, Gokul Arcade, Swami Nityanand Marg, Vile Parle (East), Mumbai - 400057 Through Its Authorised Signatory. 5. H.j. Enterprises Engineers And Civil Contractors, A- 203, Hinal Heritage, Patel Wadi, Behind Digmabar Jain Temple, S.v. Road, Borivali (W), Mumbai - 400092 Through Its Authorised Signatory. ----Respondents For Petitioner(s) : Mr. Anil Kumar Garg For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing counsel Ms. Mahi Yadav, AAG, with Mr. Rohan Mittal & Mr. Aaditya Godara, AAAG Mr. Devang Chaturvedi HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 04/11/2025 1. Admittedly the order challenged before us dated 06.07.2022 was appealable. However, the petitioner has not availed the [2025:RJ-JP:44204-DB] (2 of 2) [CW-10993/2024] remedy of appeal although it was mentioned in the order that appeal would lie subject to payment of 7.5% of the duty demanded. 2. We find that the amount required for payment of duty is also too meager which could have been availed off by the petitioner. 3. Considering the alternative efficacious remedy available under the statute, we do not propose to entertain this writ petition at this stage. However, we allow the petitioner to file an appeal. If an appeal is preferred within a period of one month from today, the same shall be entertained without dwelling on the issue of limitation and shall be decided by the Appellate Authority on merits after giving opportunity of hearing to both the parties, within a period of three months thereafter. 4. Accordingly, the writ petition is disposed of. 5. All pending applications also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ DANISH USMANI /01