[2025:RJ-JP:3783-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4903/2024 M/s Pooja Electricals, 103, Shivram Colony, Jagatpura, Jaipur-302017 Through Its Proprietor Shri Babu Lal Meena S/o Shri Sita Ram Meena, Aged About 55 Years, R/o 103, Shivram Colony, Jagatpura, Jaipur- 302017 ----Petitioner Versus 1. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi 110 001, Through Its Secretary 2. The Chief Commissioner, Central Goods And Service Tax, New Central Revenue Building, Statue Circle, Jaipur. 3. The State Of Rajasthan, Though Its Finance Secretary, Finance Department, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur 302005. 4. The Commissioner, Commercial Taxes Department, (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, Jaipur 5. The Joint Commissioner, State Tax, Circle-F, Jaipur II, Commercial Tax Department, Jhalana Doongri Industrial Area, Jaipur 6. The Office Of The Resident Engineer, Division-Electrical, Rajasthan Housing Board, Jaipur. ----Respondents For Petitioner(s) : Mr. Akshay Sharma (through V.C.) For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Kartikeya Sharma Mr. Tanay Jain Mr. Vaibhav Jhankar for Mr. Kapil Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 27/01/2025 1. This petition is filed challenging the order rejecting the refund and dismissal of the appeal by the First Appellate Authority. 2. Learned counsel for the respondents submits that the petitioner has a remedy of appeal before the Tribunal. Considering [2025:RJ-JP:3783-DB] (2 of 2) [CW-4903/2024] that there is a factual issue involved in the case in hand as to whether the tax effect was passed to the recipient of Goods and Services. 3. This petition is disposed of relegating the petitioner to remedy of appeal before the Tribunal. The petitioner shall file appeal within three weeks from the Constitution of the Tribunal, the same shall be treated within limitation. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/24