[2025:RJ-JP:22791-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5712/2024 Nice Telecommunication Private Limited, Through Its Director, Girish Sharma S/o Badri Butt Sharma Aged About 51, Resident Of 1-A, Keshav Nagar, Opposite Community Centre, Civil Lines, Jaipur, Rajasthan 302019. ----Petitioner Versus 1. Assistant Commissioner, Circle-I, Jaipur I, Ward- Ii, Circle-I, Jaipur-I, Kar Bhawan Jhalana Dungri Rajasthan. 2. State Of Rajasthan, Through Its Additional Chief Secretary, Department Of Finance Secretariat Jaipur, Rajasthan. 3. Appellate Authority Iiird, State Goods And Service Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Union Of India, Through Its Finance Secretary, Ministry Of Finance, Government Of India, New Delhi. ----Respondents For Petitioner(s) : Mr. DP Sharma with Mr. Mukund Sharma For Respondent(s) : Ms. Kinjal Surana, AGC for Mr. Sandeep Taneja, AAG Mr. Kapil Sharma with Ms. Ishika Kothari HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ANAND SHARMA Order 30/05/2025 AVNEESH JHINGAN, J:- 1. The petition is filed seeking quashing of impugned order dated 27.02.2024. 2. One of the grievance raised is that the petitioner has been left remediless as the Goods and Service Tax Tribunal (for short [2025:RJ-JP:22791-DB] (2 of 3) [CW-5712/2024] ‘the tribunal’) is not functional till date inspite of implementation of the GST in 2017. 3. This Court vide order dated 15.02.2024 has disposed of D.B.Civil Writ Petition No.1113/2024 with the following directions:- “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, the petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 4. Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period [2025:RJ-JP:22791-DB] (3 of 3) [CW-5712/2024] of three months from the date of the constitution of the Tribunal.” 4. The petition is disposed of in the same terms. Let the petitioner deposit the amount as per the provisions of Section 112(8) of the Act within six weeks from today. 5. Considering that as on date the tribunal is not functional, in the eventuality of the petitioner filing an appeal within three months from the date of constitution of the tribunal, the same shall be considered to have been filed within limitation. Thereafter, the petitioner shall be at liberty to make a request for early disposal of the appeal and the same shall be considered in accordance with law expeditiously. (ANAND SHARMA),J (AVNEESH JHINGAN),J Chandan/75