[2025:RJ-JP:23749-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4321/2025 M/s New Bharat Metals, Iid Centre, H1-98, Riico, Niwai, Tonk, Rajasthan - 304025 (Gstin 08Adqpj8090E2Z5) Through Its Proprietor, Shri Nishant Kumar Jasoriya. ----Petitioner Versus 1. State Of Rajasthan, Through Joint Secretary (Tax) Finance Department (Tax Division), 1St Floor, Main Building, Gate-2, Government Secretariat, Jaipur, Rajasthan - 302005. 2. Union Of India, Through The Revenue Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. 3. Commissioner, Rajasthan Goods And Service Tax, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan - 302005. 4. Deputy Commissioner, Rajasthan Goods And Service Tax, Circle-Tonk, Commercial Taxes Department, Circle-Tonk, Jaipur, Rajasthan - 302005. ----Respondents For Petitioner(s) : Mr. Mohit Khandelwal with Ms. Ishita Rawat For Respondent(s) : Mr. Kartikeya Sharma with Mr. Aditya Sharma for Mr. Sandeep Taneja, AAG Mr. Chandra Sekhar Sinha with Mr. Dev Yadav HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MANEESH SHARMA Order 30/06/2025 1. Heard. [2025:RJ-JP:23749-DB] (2 of 3) [CW-4321/2025] 2. We had granted respondents an opportunity to seek instructions and file short affidavit only on the issue as to whether the opportunity of personal hearing was afforded to the petitioner as required under Section 75(4) of the Rajasthan/Central Goods and Service Tax Act, 2017. 2.1 Though reply has not been filed till date and the learned counsel for the respondents would submit that he would be filing reply today, on instruction, he would submit that through telecommunication the writ petitioner was informed to avail an opportunity of personal hearing. 3. At this stage, learned counsel appearing for the petitioner would rely upon an order dated 30.05.2025 passed by a co- ordinate Bench in D.B. Civil Writ Petition No. 4325/2025- M/s New Bharat Metals vs. State of Rajasthan & Ors., wherein on the statement of Deputy Commissioner, SGST who was present in the Court recorded that no notice was issued though information was sent through telecommunication for personal hearing. 4. In the aforesaid circumstances, co-ordinate Bench has taken the view that the order has been passed in violation of principle of natural justice and the order has been set aside only on that ground. 5. Learned counsel for the respondents does not dispute the fact that in similar factual circumstances, relief was granted and an opportunity of hearing was directed to be provided. 6. In that view of the matter, we are inclined to allow the petition on similar terms as order dated 30.05.2025 even though learned counsel for respondents has pressed for filing reply today. [2025:RJ-JP:23749-DB] (3 of 3) [CW-4321/2025] 7. The petition is allowed. The impugned order is quashed. The matter is remitted back to respondent No.4 for hearing and deciding the matter afresh strictly in accordance with law. 8. The petitioner either personally or through his representatives shall appear in the office of respondent No.4 on 07.07.2025. 9. Pending application(s), if any, shall stand disposed of. (MANEESH SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Deepa-25