[2025:RJ-JP:39659-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4650/2025 M/s D R Enterprises, In Front Of Lawaniya Palave, Near Police Line, Saipau Road, Village Mehmadpur, Dholpur, Rajasthan- 328001 Through Its Partner Mr. Raj Kumar Garg, S/o Shri Data Ram Garg, Aged About 54 Years, Garg Automobiles, Near, Gulab Bag, G.T. Road, Dholpur Rajasthan-328001. ----Petitioner Versus 1. Union Of India, Through The Joint Commissioner (Appeals) Cgst, Ncrb, Statue Circle, Jaipur-302005 (Raj). 2. The Assistant Commissioner Cgst Division F, In Front Of Ghana Gate, Jawahar Nagar, Bharatpur, Rajasthan 3. State Of Rajasthan, Through Chief Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004. 4. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. ----Respondents Connected With D.B. Civil Writ Petition No. 4662/2025 M/s D R Enterprises, In Front Of Lawaniya Palave, Near Police Line, Saipau Road, Village Mehmadpur, Dholpur, Rajasthan- 328001 Through Its Partner Mr. Raj Kumar Garg S/o Shri Data Ram Garg, Aged About 54 Years, Garg Automobiles, Near Gulab Bag, G.t. Road, Dholpur Rajasthan- 328001. ----Petitioner Versus 1. Union Of India, Through The Joint Commissioner (Appeals), Cgst, Ncrb, Statue Circle, Jaipur- 302005 (Raj.) 2. The Superintendent, Cgst, Range- Xxvii, Near Water Works Chouraha, G T Road, Dholpur (Raj.) 328001. 3. State Of Rajasthan, Through The Chief Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur- 302004. 4. Union Of India, Through The Secretary, Department Of [2025:RJ-JP:39659-DB] (2 of 2) [CW-4650/2025] Revenue, Ministry Of Finance, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Vedant Agrawal HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE SANJEET PUROHIT Order 25/09/2025 These civil writ petitions are disposed of in following term(s) as agreed and requested by the learned counsels for the respective parties:- 1.The order dated 25.11.2024 passed in the appeal No. 1095(AK)CGST/IPR/2024 is quashed and set aside and consequent demand raised by the order dated 06.02.2025 also stands quashed and set aside. 2.The matter is remanded back to the appellate authority to decide the matter afresh affording an opportunity of personal hearing to the petitioner through any of the permissible mode. Pending application(s), if any, also stands disposed of accordingly. (SANJEET PUROHIT),J (MAHENDAR KUMAR GOYAL),J Tahir/Avinash/82-83