[2026:RJ-JP:16310-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13873/2022 M/s Metal Alloys Industries, Having Its Factory Office At G- 1/885, Riico Industrial Area, Chopanki, Bhiwadi (Raj) And Head Office At 439/111, First Floor, Street No. 9, Bholanath Nagar, Shahdara, New Delhi Through Its Proprietor Mohit Gupta S/o Ram Niwas Gupta Aged 47 Years, R/o 439/111, First Floor, Street No. 9, Bholanath Nagar, Shahdara, New Delhi-32 ----Petitioner Versus Commissioner, Central Goods And Service Tax, Commissionerate, A Block, Surya Nagar, Alwar (Rajasthan) ----Respondent Connected With D.B. Civil Writ Petition No. 13862/2022 Shri Amit Gupta S/o Ram Niwas Gupta, Aged About 43 Years, R/o House No. D-1993, First Floor, Palam Vihar, New Vyapar Kendra, Cartarpuri Alias Daulatpur Nasirabad, 63, Gurgaon, Haryana-122017 Also Director Of M/s Brillant Metals Pvt. Ltd., Having Its Registered Office At 307, Express Tower, Azadpur Delhi ----Petitioner Versus Commissioner, Central Goods And Service Tax, Commissionerate, A Block, Surya Nagar, Alwar (Rajasthan) ----Respondent For Petitioner(s) : Mr. Ankit Totuka For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 17/04/2026 Admittedly, the petitioners are having alternative remedy of appeal under Section 35 of the Central Excise Act before the Tribunal. [2026:RJ-JP:16310-DB] (2 of 2) [CW-13873/2022] In that view of the matter, these writ petitions are dismissed with liberty to the petitioners to avail the remedy of appeal. In the event of appeal being filed within 30 days from today, the Appellate Authority is directed to condone the delay in pursuing the remedy of appeal. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J MR/Anand/150-151