SURESH KUMAR DHADDHA S/O GYAN CHAND DHADDHA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/6961/2025HC RajasthanRJHC02037700202507 May 2025Bench: MANINDRA MOHAN SHRIVASTAVA,MUKESH RAJPUROHIT1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that it was not inclined to interfere with the order under challenge through a writ petition. The court noted that none of the grounds urged by the petitioner related to the order being wholly without jurisdiction, violation of principles of natural justice, or mala fide actions. Given the availability of an alternative statutory remedy, the court directed the appellant to pursue that remedy. The appellant was advised to file an appeal and raise all grounds, including those presented in the writ petition. The writ petition was accordingly disposed of, leaving the petitioner to work out their alternative remedy.

What were the facts?

The petitioner, Suresh Kumar Dhaddha, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The writ petition challenged an order passed by the respondent. The petitioner urged several grounds in the writ petition. However, none of the grounds related to the order being wholly without jurisdiction, violation of principles of natural justice, or mala fide intentions. The High Court considered the nature of the grounds raised and the available alternative remedies.

What were the issues?

1. Whether the High Court should entertain a writ petition when the grounds raised do not pertain to jurisdictional error, violation of principles of natural justice, or mala fide actions, and an alternative statutory remedy of appeal is available? Assessee's Contention: The petitioner urged several grounds in the writ petition. (Specific arguments for the petitioner are not detailed in the judgment beyond stating grounds were urged). Revenue's Contention: The revenue was represented, but their specific arguments are not recorded in the judgment. The court's decision implies a consideration of the available alternative remedies.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:19184-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6961/2025 Suresh Kumar Dhaddha S/o Gyan Chand Dhaddha, Aged About 60 Years, R/o F -142, Azad Marg, C-Scheme Jaipur, 302001, Rajasthan, India ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur, 302005 ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Tarak Ahuja For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Mittal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 07/05/2025 1. Though number of grounds have been urged but none of them relate to order being wholly without jurisdiction, violation of principles and mala fide, therefore, we are not inclined to interfere with the order and leave the appellant to work out his alternative remedy by filing an appeal and raise all grounds including the grounds raised in this petition. 2. The writ petition is accordingly, disposed of. (MUKESH RAJPUROHIT),J (MANINDRA MOHAN SHRIVASTAVA),CJ NAVAL Gandhi/Gaurav/37 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/05/2025 at 01:53:00 PM) (Downloaded on 30/10/2026 at 09:39:11 AM)

Recent GST High Court judgments

Search GST case law →