[2026:RJ-JP:5214-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2275/2026 M/s Gupta Granite And Marble, 3/23, Housing Board Colony, Kishangarh, Ajmer, Rajasthan, 305801 Through Its Proprietor Shri Anil Kumar Gupta S/o Hardwari Lal Gupta, Aged Around 55 Years, R/o 3/23 Housing Board Colony, Kishangarh, Ajmer, Rajasthan - 305801 ----Petitioner Versus 1. The Joint Commissioner, State Tax, Circle-A, Enforcement Wing-I, Rajasthan, Jaipur, Room No. 416, 3Rd Floor, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur, Rajasthan, Pin 302005 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001 Through Its Revenue Secretary ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani Mr. Wilson Joy For Respondent(s) : Ms. Mahi Yadav, AAG through VC with Mr. Aaditya Godara and Mr. Rohan Mittal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 04/02/2026 The petitioner assails the adjudication orders passed for the years 2021-22, 2022-23 and 2023-24 dated 30.12.2025. An appeal against the said orders lies before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, [2026:RJ-JP:5214-DB] (2 of 2) [CW-2275/2026] 2017 (for short ‘the Act’). However, without filing an appeal, which is statutory remedy available under the Act and where the Appellate Authority can go into the record to examine each and every aspect, the present writ petition has been filed raising the arguments which can always be taken up in the appeal. The argument regarding violation of principles of natural justice has also been raised and that copies of the relied upon documents and statements have not been provided. The said documents have already been examined and considered by the Appellate Authority. We, therefore, restrain from entertaining the writ petition at this stage with liberty to file an appeal before the Appellate Authority. If the appeal is preferred, the same shall be heard on merits without diluting on the question of limitation and be decided within a period of four months. The writ petition is accordingly disposed of. All pending application(s) also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Simple Kumawat /15