[2025:RJ-JP:37854-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2116/2025 Tirupati Padmavati Steels Pvt. Ltd., Shop No. 30, Near Capital Mall, Samtal Zone, Bhiwadi, Alwar, Rajasthan-301019 Through Its Director Durgesh Garg S/o Krishan Kumar Garg ----Petitioner Versus 1. Union Of India, Through, Commissioner Of Central Excise, & CGST, Ncrb, Statue Circle, Jaipur-I. 2. The Additional Director, Directorate General Of Goods And Service Tax, Zonal Unit, Jaipur 3. The Assistant Commissioner (Anti-Evasion), Central Goods And Service Tax, Division-B, A Block, Surya Nagar, Alwar-301001 4. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Circle-C, Bhiwadi-301019 ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal, Adv. For Respondent(s) : Mr. Bharat Vyas, AAG assisted by Mr. Jaivardhan Joshi, Adv. Mr. Harish Kumar Tripathi, Adv. Mr. Yatharth Asopa, Adv. on behalf of Mr. Devesh Yadav, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 17/09/2025 1. The present writ petition has been filed under Article 226 of Constitution of India. 2. It is contended by learned counsel for the petitioner that after filing of the writ petition, the respondents have issued a notice under Section 74 of the RGST Act. 3. Taking note of the provisions of Section 107 of the CGST Act, 2017, we find that the adjudication having been done on merits by [2025:RJ-JP:37854-DB] (2 of 2) [CW-2116/2025] the respondents-authorities, so no purpose would be served in keeping this writ petition pending before us where the challenge is to the original notice issued under Section 74 of the RGST Act. 4. Learned counsel for the petitioner has raised the objections and pointed out that documents were not made available to the petitioner and was prevented from filing reply to the notice on merits. 5. The said arguments can be taken up and examined by the Appellate Authority, after considering the record as to whether the documents were made available to the petitioner or not. 6. We expect that a detailed speaking order is to be passed by the Appellate Authority on all the grounds which the petitioner may take in his appeal. Therefore, we leave it open for the Appellate Authority to adjudicate in terms of Section 107 of the CGST Act. 7. Accordingly, the present civil writ petition stand disposed of with liberty to file an appeal. 8. If an appeal is preferred within a period of one month from today, the same shall be decided positively on merits without delving question of limitation within a period of three months. Personal hearing shall also be provided to the petitioner. The dismissal of the present writ petition would not influence in any manner the Appellate Authority. 9. All pending application(s), if any, also stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/50