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REPORTABLE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21730/2026 CNR: RJHC021030082026 | URN: CW / 45588U / 2026 Smt Usha W/o Shri Tarun, Aged About 40 Years, Prop Of M/s Madhav Cotton And Oil Mill C/o Tarun, H N 408, Saini Pura, Ward No. 7 Charkhi Dadri, Haryanan- 127306 ----Petitioner Versus

1. Union of India through Finance Secretary Ministry of Finance Government of India New Delhi

2. The State of Rajasthan, through Chief Commissioner State Goods and Service Tax Kar Bhawan Ambedkar Circle Jaipur

3. The Chief Commissioner, Central Goods And Services Tax Statue Circle C- Scheme Jaipur

4. The Assistant Commissioner, Ward-I Circle-B (State Tax)

Alwar.

----Respondents For Petitioner(s) : Mr. Pankaj Ghiya Mr. Kuldeep Kumar Sharma Mr. Mayank Vyas For Respondent(s) : Mr. Vigyan Shah, AAG with Mr. Sankalp Vijay Mr. Deepak Mittal Mr. Arnav Singh HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE SAMEER JAIN

Judgment

29/10/2026

1. The present adjudication necessitates a delicate balancing of the petitioner’s right to seek judicial review against the well- established doctrine of exhaustion of alternative and efficacious statutory remedies, particularly in matters of fiscal statutes and tax evasion where disputed questions of fact are deeply entrenched.

2. The present is the second round of litigation initiated by the petitioner. The scope of the controversy involved is broadly defined by the challenge raised regarding the final order of confiscation passed in FORM GST MOV-11 dated 01.10.2026 (Annexure-16), along with a challenge to the letter dated 21.09.2026 (Annexure-15) demanding a bank guarantee of Rs.

42,05,898/-, and consequential orders.

3. The factual matrix culminating in the present adjudication, stripped of superfluous details, is exhaustively delineated as under:

3.1 The petitioner, claiming to be the proprietor of M/s Madhav Cotton & Oil Mill, allegedly purchased edible oil from M/s Agarwal Rice & Oil Mill, Hindaun City, under Tax Invoice dated 27.08.2026 and E-Way Bill of the same date, declaring the goods as “Soyabean Refined Oil”.

3.2 The conveyance carrying the goods was intercepted by the State Tax authorities at MIA, Alwar on 27.08.2026 at 10:05 PM. Suspecting evasion due to stark route deviation and lack of toll/RFID records, an order for physical verification in FORM GST MOV-02 was issued.

3.3 Upon physical verification conducted on 02.09.2026 in FORM GST MOV-04, a glaring discrepancy was unearthed. The goods actually loaded in the vehicle were found to be “Mustard Oil” (HSN 1514) instead of the documented “Soyabean Refined Oil” (HSN 15079010). Moreover, the driver of the vehicle had absconded from the scene after locking the steering.

3.4 Subsequently, the show-cause notice for confiscation in FORM GST MOV-10 was issued on 03.09.2026. Aggrieved by the said notice, the petitioner approached this Court in the first round of litigation by way of D.B. Civil Writ Petition No. 18392/2026.

3.5 The Co-ordinate Bench of this Court, vide order dated 15.09.2026 (Annexure-13), disposed of the said writ petition, directing the release of the vehicle and goods subject to the petitioner furnishing a bank guarantee to the satisfaction of the competent authority, expressly keeping the pending proceedings unprejudiced.

3.6 In compliance with the said order, the respondent authority issued the impugned letter dated 21.09.2026 (Annexure-15), calling upon the petitioner to furnish a bank guarantee to the tune of Rs. 42,05,898/-.

3.7 When the petitioner failed to furnish the same, and after considering the detailed reply submitted by the petitioner and affording a personal hearing on 18.09.2026, the adjudicating authority passed the final, detailed speaking order of confiscation in FORM GST MOV-11 on 01.10.2026 (Annexure-16). Assailing the said confiscation order, the petitioner files the present writ petition.

4. At the outset, learned counse