Rajasthan High Court Rules Writ Petition Not Maintainable Against GST Demand When Statutory Appeal Remedy Exists

In a significant ruling concerning the procedural hierarchy in tax litigation, the Rajasthan High Court has dismissed a batch of writ petitions challenging ex parte adjudication orders. The Court emphasized that when an efficacious alternative remedy is available under the statute, the assessee must exhaust those channels before approaching the High Court under Article 226 of the Constitution.

The judgment was delivered in the case of Ishwar Singh And Associates Construction Private Limited Vs State of Rajasthan, where the Court addressed the validity of bypassing the appellate mechanism provided under the Rajasthan Goods and Services Tax Act, 2017.

Case Background and Factual Matrix

The controversy arose when the assessee approached the High Court challenging an ex parte adjudication order dated 30.10.2025. This order, accompanied by a summary in Form GST DRC-07, raised a substantial demand of ₹5.45 crore against the assessee.