[2025:RJ-JP:11744-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.7403/2020 Jagdish Yadav S/o Shri Banwari Lal, Aged About 34 Years, Ward No. 3, Ahir Ka Bass, Sikar-Rajasthan. ----Petitioner Versus Assistant Commissioner, State Tax, Ward-II, Anti-Evasion- Rajasthan, Circle-III, Jaipur Rajasthan. ----Respondent For Petitioner(s) : Mr.Sarvesh Jain, Adv. For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 17/03/2025 1. This petition is filed challenging the order passed under Section 129 (1) of the Rajasthan Goods and Services Tax Act, 2017 and order dated 27.11.2019 passed by the appellate tribunal dismissing the appeal. 2. The petition involved disputed question of law for which the adducing and appreciation of evidence would be required. The petitioner has a remedy of appeal before the GST tribunal but till date the tribunal under the GST law has not been constituted. 3. Learned counsel for the petitioner submits that the demand created has already been deposited. 4. Taking into account that the petitioner has remedy of appeal, the writ petition is disposed of relegating the petitioner to the remedy of appeal. [2025:RJ-JP:11744-DB] (2 of 2) [CW-7403/2020] 5. Considering that as on date GST, tribunal is not functional, in the eventuality of petitioner filing an appeal within three months of the constitution of the tribunal, the same shall be considered to have been filed within limitation. (MANEESH SHARMA), J (AVNEESH JHINGAN), J Himanshu Soni/Tanisha/8