[2026:RJ-JP:14912-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9163/2025 1. M/s Indo-Gulf Asphalt Private Limited, 301, Jai Uttam Apartment, C-Scheme, Jaipur 302001 Through Its Director Shri Shaikh Mohammed Khalil 2. Shri Shaikh Mohammed Khalil S/o Shaikh Razaullah, Aged About 46 Years, Having Its Address At 402, Roshan Residency K-7 C-D Fateh Tibbah, Adarsh Nagar Janta Colony, Jaipur 302004 3. Shri Rahul Choudhary S/o Indra Raj Singh Choudhary, Having Its Address At Flat No.-405, Pearl Orchid Apartments, Kabir Marg, Banipark, Jaipur-302016 ----Petitioners Versus 1. Union Of India, Through Additional Commissioner, Central Excise And Cgst Commissionerate Jaipur New Central Revenue Building Statue Circle C-Scheme Jaipur-302005 2. Additional Director, Directorate General Of Goods And Service Tax Intellegence, Jaipur Zonal Unit, C-62, Sarojini Marg, C-Scheme, Jaipur 3. State Of Rajasthan, Through The Chief Commissioner, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004 ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha and Mr. Rohan Chatter For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal and Mr. Ayush Jain HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Judgment 09/04/2026 [2026:RJ-JP:14912-DB] (2 of 2) [CW-9163/2025] The petitioner is having alternative remedy of appeal under Section 107 of CGST Act. In that view of the matter, the writ petition is dismissed with liberty to avail remedy of appeal. Pending application, if any, stands dismissed. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA /27