Disposed¶23

M/S Lucky Electricals and Power Project v. Assistant Commissioner

Rajasthan HC4 Nov 2025CW/10993/2024

Case brief

AI extract

What is this about?

Alternative efficacious remedy; writ petition disposed of with liberty to appeal; service tax order dated 06.07.2022; pre-deposit condition of 7.5% of duty demanded; appeal within one month without limitation objection; Appellate Authority to decide on merits within three months; D.B. Civil Writ Petition No. 10993/2024; High Court of Rajasthan, Jaipur Bench; Bench: Sanjeev Prakash Sharma, Acting CJ and Baljinder Singh Sandhu, J; decided 04/11/2025.

What did the court decide?

Liberty to file statutory appeal within one month; if so filed, the appeal to be entertained without raising limitation and decided on merits by the Appellate Authority within three months after opportunity of hearing to both parties; pending applications disposed of. ¶23

M/S Lucky Electricals and Power Project Vs Assistant Commissioner — Rajasthan HC (2025) — LawSathi Research

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[2025:RJ-JP:44204-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 10993/2024

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M/s Lucky Electricals And Power Project, 283/4, 1St Floor, Vyas Marg, Street No 5, Raja Park, Jaipur Through Its Sole Proprietor Manoj Kumar Sharma Krishna Vihar, 52, Sumel Road, Purani Chungi, Jaipur- 302031

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----Petitioner

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Versus

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Assistant Commissioner, Service Tax Division- I, Jaipur Central Excise Building, Sector- 10, Vidhyadhar Nagar, Jaipur.

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Union Of India, Through Its Secretary, Ministry Of Finance, Department Of Revenue, New Delhi.

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State Of Rajasthan, Through Its Secretary, Finance Department, Government Of Rajasthan, Secretariat, Jaipur.

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M/s Prime Civil Infrastructure Pvt. Ltd., 203-A, Gokul Arcade, Swami Nityanand Marg, Vile Parle (East), Mumbai - 400057 Through Its Authorised Signatory.

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H.j. Enterprises Engineers And Civil Contractors, A- 203, Hinal Heritage, Patel Wadi, Behind Digmabar Jain Temple, S.v. Road, Borivali (W), Mumbai - 400092 Through Its Authorised Signatory.

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----Respondents

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For Petitioner(s)	: Mr. Anil Kumar Garg
For Respondent(s)	: Mr. Kinshuk Jain, Sr. Standing counsel Ms. Mahi Yadav, AAG, with
	Mr. Rohan Mittal &
	Mr. Aaditya Godara, AAAG
	Mr. Devang Chaturvedi

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HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order

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04/11/2025

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Admittedly the order challenged before us dated 06.07.2022 was appealable. However, the petitioner has not availed the

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(2 of 2)

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[2025:RJ-JP:44204-DB]

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[CW-10993/2024]

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remedy of appeal although it was mentioned in the order that appeal would lie subject to payment of 7.5% of the duty demanded.

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We find that the amount required for payment of duty is also too meager which could have been availed off by the petitioner.

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Considering the alternative efficacious remedy available under the statute, we do not propose to entertain this writ petition at this stage. However, we allow the petitioner to file an appeal. If an appeal is preferred within a period of one month from today, the same shall be entertained without dwelling on the issue of limitation and shall be decided by the Appellate Authority on merits after giving opportunity of hearing to both the parties, within a period of three months thereafter.

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Accordingly, the writ petition is disposed of.

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All pending applications also stand disposed of.

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(BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ

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DANISH USMANI /01

M/S Lucky Electricals and Power Project v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/S Lucky Electricals and Power Project v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

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What the court decided

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