[2025:RJ-JP:519-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 6077/2024 M/s Sanmati Exim Private Limited, F-632-634, Riico Industrial Area, Khushkhera, Bhiwadi, Distt - Alwar Rajasthan 301707, Through Its Director, Nitin Gupta Having Din 01067201. ----Petitioner Versus 1. Deputy Director, Directorate General Of Goods And Service Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C- Scheme, Jaipur - 302001. 2. The Deputy Commissioner, Central Goods And Service Tax Division - D Alwar By Pass Road Bhiwadi. 3. The Joint Commissioner (Appeals), Central Goods And Service Tax, Ncrb Statue Circle Jaipur- 302005. 4. State Of Rajasthan, Finance Department (Tax Division) 1St Floor Main Building, Gate 2, Government Secretariat Jaipur, Rajasthan 302005 Through Its Joint Secretary (Tax). 5. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001, Through Its Secretary. ----Respondents For Petitioner : Mr. Prateek Kedawat Advocate with Mr. Saajan Saini, Advocate For Respondents : Mr. Harish Tripathi Advocate. Mr. Sandeep Taneja Additional Advocate General with Ms. Kinjal Surana Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 06/01/2025 1. Mr. Harish Tripathi, learned counsel enters appearance and takes notice on behalf of Respondents No. 1 to 3 and 5. 2. Mr. Sandeep Taneja, learned Additional Advocate General enters appearance and takes notice on behalf of Respondents No. [2025:RJ-JP:519-DB] (2 of 2) [CW-6077/2024] 4. Copy of petition be supplied to learned counsel for the respondents today itself. 3. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed off finally. 4. At the outset, learned counsels for the respondents have 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, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax Act, 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 the submission, learned counsels placed reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 5. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 6. 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 of three months from the date of the constitution of the Tribunal. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-YOGESH /11