[2025:RJ-JP:23763-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8818/2025 M/s. Vinayak Petrochem, 8B, C/o Jaipur Maize Product Co., Below Jhotwara Puliya, Jhotwara, Jaipur, 302012 (Rajasthan) Through Its Proprietor Mr. Vikram Singh S/o Yogendra Singh. ----Petitioner Versus 1. Union Of India, Through Finance Secretary, Ministry Of Finance, Government Of India, New Delhi. 2. The State Of Rajasthan Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 3. The Principal Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur 4. The Joint Commissioner, State Tax, Circle- B, Enforcement Wing- Ii, Jaipur. ----Respondents For Petitioner(s) : Mr. Mayank Vyas For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Aditya Sharma Mr. Kinshuk Jain, Sr. Standing Counsel with Mr. Saurabh Jain HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MANEESH SHARMA Order 30/06/2025 1. We find that this petition has been filed impugning order passed in different proceedings. 2. We give liberty to the petitioner to prosecute this writ petition insofar as impugned order dated 2.2.2023 in respect of financial year 2017-2018 is concerned. As far as other impugned orders are concerned, this petition is dismissed with liberty to file separate petition. [2025:RJ-JP:23763-DB] (2 of 2) [CW-8818/2025] 3. Mr. Kinshuk Jain enters appearance and takes notice on behalf of respondent Nos. 1 and 3. Mr. Sandeep Taneja, AAG enters appearance and takes notice for respondent Nos. 2 and 4. 4. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. 5. 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, this 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 of with liberty to the petitioner to file appeal within stipulated period form 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). 6. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 7. Accordingly, this petition, at this stage, is disposed of 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. (MANEESH SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Deepa-34