JUDGMENT 1. The cases have been listed for corrections of typographical/factual errors in the order dated 12.07.2022, whereby two writ petitions, namely, D.B. Civil Writ Petition No. 9502/2022 and 9528/2022, were dismissed as being not maintainable. However, in the said order, due to some technical error, the cause title of D.B. Civil Writ Petition No. 9528/2022 was not incorporated. 2. Today, learned counsel for the petitioner also pointed out certain typographical errors, viz. (1) In the first line of the order, word 'revisions' is mentioned instead of 'writ petitions'; (2) In D.B.C.W.P. No. 9502/2022, the impugned demand is on ocean freight and works contracts, whereas in D.B.C.W.P. No. 9528/2022, the impugned demand is only on works contracts, therefore, reference of these demands, wherever appearing in the order, should be made as 'ocean freight and/or works contract services'; (3) Dates of impugned orders needs to be corrected. 3. We are of the considered view that it is essential to rectify the afore-mentioned errors. Therefore, it is ordered that necessary corrections be incorporated in the order darted 12.07.2022, which shall now be read as follows:- 'HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9502/2022 M/s Azure Power India Private Ltd., Through Authorized Representative Plot No.08, Bhadla - Village Bap Taluka, Solar Park Phase-Iv, Jodhpur, Rajasthan, 342301. ---Petitioner Versus The Deputy Commissioner, Circle Nagaur State Taxes Dept., Kar Bhawan, In Front Of Police Line, Mansar Choraha, Nagaur - 341001. ----Respondent Connected With D.B. Civil Writ Petition No. 9528/2022 M/s Azure Power India Pvt. Ltd., Through Authorized Representative Plot No. 08, Bhadla Village, Bap Taluka, Solar Park Phase Iv, Jodhpur, Rajasthan, 342301 ----Petitioner Versus The Deputy Commissioner, Circle Nagaur, State Taxes Department, Kar Bhawan, Infront Of Police Line, Manasar Choraha, Nagaur 341001 ----Respondent For Petitioner(s) : Ms. Mannat Mr. Rohin Bansali, Advocate. For Respondent (s) : - HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 12/07/2022 These two writ petitions involving common questions of facts have been preferred by the petitioner herein for assailing the orders dated 02.05.2022 (D.B.C.W.P. No. 9502/2022) and 08.02.2022 (D.B.C.W.P. No. 9528/2022) passed by the respondent Deputy Commissioner, Circle Nagaur, State Tax Department confirming tax demand alongwith interest and penalty on ocean freight and/or works contract services against the petitioner. Learned counsel for the petitioner was posed a question that remedy of statutory appeal is available against the assessment orders, which she could not countenance. She argued that the tax has been assessed on ocean freight and/or works contract services, which is absolutely unjustified and hence, this court is not powerless in interfering in such an illegal demand. She vehemently and fervently urged that the impugned order of State Tax Department is absolutely illegal and unjustified and hence, validity thereof can be examined in the extraordinary writ jurisdiction of this court. Ex facie we are of the view that the ground regarding the tax not being leviable on ocean freight and/or works contract services can very well be advanced in the statutory remedy of appeal, which is unquestionably available against the impugned tax assessment orders passed by the respondent. The Hon'ble Supreme Court in the case of Authorized Officer, State Bank of Travancore & Ors. v. Mathew K.C. [ (2018) 3 SCC 85 ] has clearly laid down that in financial matters, writ petitions ought not be entertained without examining the aspect of maintainability. There being available the statutory remedy of appeal against the impugned demand/assessment order, we find no compelling reason to entertain these writ petitions and relegate the petitioner to avail the statutory remedy of appeal. The writ petitions fail and are dismissed as being not maintainable." 4. This order shall be treated as part and parcel of the order dated 12.07.2022.