[2026:RJ-JP:17645-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13734/2025 Delco Switch Gears Private Limited, H-4, Riico Industrial Area, Mansarovar, Jaipur ----Petitioner Versus 1. Union Of India, Ministry Of Finance, Department Of Revenue, Room-46, North Block, New Delhi 2. State Of Rajasthan Through Joint Secretary, Finance Department (Tax Division), 1St Floor, Main Building, Government Secretariat, Jaipur 3. Union Of India Through Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, Ncrb, Statue Circle, Jaipur 4. State Of Rajasthan Through Commissioner, Rajasthan Goods And Services Tax, Kar Bhawan, Jaipur 5. Union Of India Through Assistant Commissioner, Central Goods And Services Tax, Jaipur Zone, Ncrb, Statute Circle, Jaipur 6. Assistant Commissioner, State Tax, Ward-I, Circle-H, Zone-3, Jaipur Room No. 420, Jhalana, Kar Bhawan, Jaipur ----Respondents For Petitioner(s) : Mr. Shubham Gupta Mr. Prateek Gupta Ms. Priyal Jain For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Ms. Chelsi Agarwal Mr. C.S. Sinha Mr. Dev Yadav HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 27/04/2026 [2026:RJ-JP:17645-DB] (2 of 2) [CW-13734/2025] Admittedly, the petitioner is having alternative remedy of appeal with regard to its grievance before the Appellate Authority. In that view of the matter, We dispose of this writ petition with liberty to the petitioner to file the appeal before the departmental authorities. Both the parties are at liberty to raise their grounds and objections before the Appellate Authority. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J JYOTI /149