[2025:RJ-JP:4193-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5756/2021 M/s Toyoda Gosei Minda India Pvt. Ltd., Sp2 30 And 31 Majrakath Neemrana Alwar 301705 (Rajasthan) Through Its Authorized Signatory Pawan Kumar Sharma S/o Late Shri Heeralal Sharma ----Petitioner Versus 1. The Joint Commissioner, State Tax Anti Evasion, Circle-1, Jaipur Kar Bhawan Ambedkar Circle Jaipur 302005 Rajasthan 2. The Deputy Commissioner State Tax, Anti-Evasion, Circle- 1, Jaipur Kar Bhawan, Ambedkar Circle Jaipur 302005 Rajasthan 3. State Of Rajasthan (Notice To Be Served Through), Chief Commissioner Of State Tax Rajasthan Kar Bhawan Ambedkar Circle Jaipur 302005 Rajasthan 4. Appellate Authority, Commercial Tax Department Alwar ----Respondents For Petitioner(s) : Mr.Narendra Singhvi For Respondent(s) : Mr.Sandeep Taneja, AAG with Mr.Aditya Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 30/01/2025 1. This writ petition is filed aggrieved of dismissal of Appeal challenging the demand created under the Central Goods and Services Tax Act, 2017 (for short ‘the Act’). 2. One of the grievance raised is that the Tribunal is not functional inspite of the implementation of the GST in 2017. 3. Learned counsel relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:- [2025:RJ-JP:4193-DB] (2 of 2) [CW-5756/2021] “1. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. 2. 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 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 provision of Section 112(8) of the Act within six weeks from today. 5. The petition is disposed of accordingly. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/18