AdvertisementRajdhani Traders Vs Central Board of Indirect Taxes And Customs (Rajasthan High Court) Facts: Petitioner challenged the Order-in-Original dated 24.12.2025 passed by the Assistant Commissioner, Alwar, raising a GST demand of Rs. 1,13,57,300/- for FY 2018-19 and FY 2019-20 due to wrongful availment and utilization of Input Tax Credit. The petitioner also challenged a Circular dated 06.07.2022. The writ petition was filed on 13.01.2026. Submissions: Respondents raised a preliminary objection regarding maintainability, stating that the statutory alternative remedy under Section 107 of the CGST Act...