[2026:RJ-JP:26650-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6892/2025 URN: CW / 15959U / 2025 M/s Shree Bhagwati Steels, 49, Kishore Nagar, Murlipura, Jaipur, Rajasthan, 302039, Through Its Proprietor Mr. Anil Kumar Gupta, S/o Mr. Ram Niwas Patwari, Aged About 49 Years, 49, Kishore Nagar, Murlipura, Jaipur, Rajasthan - 302039. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. 2. The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005. 3. The Assistant Commissioner (Anti-Evasion), Cgst Commissionerate, Ncr Building, Statue Circle, C-Scheme, Jaipur- 302005. 4. The Superintendent, Cgst, Range-X, 2Nd Floor, Cp-21-22-23, Road No. 1D, Vki Area, Jaipur - 302013. 5. State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005. 6. The Chief Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004. ----Respondents For Petitioner(s) : Mr. Ravi Gupta Mr. Manish Goyal, Advocates For Respondent(s) : Mr. Sandeep Pathak, AAG with Mr. Dharya Agarwal Ms. Rakshi Singh, Advocates Ms. Chelsi Agarwal, Mr. Kuldeep Singh Rathore, AAAG for Ms. Mahi Yadav, AAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 14/07/2026 1. The instant writ petition has been filed by the petitioner challenging the Order-in-Original dated 30.01.2025 and the consequential form GST DRC-07 order dated 01.02.2025 (summary order) passed by the Superintendent, GST Range-X: GST Division-B, Jaipur, whereby demand amounting to Rs. 7,00,823/- (CGST + SGST) along with interest and imposed an equivalent penalty of Rs. 7,00,823/- [2026:RJ-JP:26650-DB] (2 of 3) [CW-6892/2025] under the CGST Act, 2017 for wrongful availment and utilisation of fraudulent ITC by petitioner. 2. Heard and perused the case file. 3. At the outset, learned counsels for the respondents object to the maintainability of the writ petition herein stating that the alternative remedy as provided under Section 107 of the CGST Act, 2017, has not been availed. 4. Statutory remedy by way of an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority is provided against the impugned order dated 30.01.2025 Section 107 reads as under:- “Section 107. 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. x-x-x-x-x“ 5. In view of the aforesaid, we are not inclined to directly entertain the writ petition without the petitioner exhausting its alternate statutory remedy. 6. Accordingly, the writ petition is dismissed with liberty to the petitioner to raise all his grounds, legal and factual, before the appellate authority. 7. The instant writ petition was filed on 09.04.2025 against the impugned order, which was within the stipulated time period prescribed under Section 107 of the CGST Act, 2017 (factoring in the power to condone the delay of 120 days under Section 107 of the CGST Act, 2017). [2026:RJ-JP:26650-DB] (3 of 3) [CW-6892/2025] 8. In the parting, in exercise of jurisdiction under Article 226 of Constitution of India, it is directed that time taken before this Court shall be excluded by the Appellate Authority while calculating limitation period to entertain the appeal under Section 107, ibid, if the appeal is filed within 30 days. 9. Disposed of accordingly. 10. All pending applications also stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J DEEPA-58