[2025:RJ-JP:12914-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8449/2021 M/s Agarwal Sales, F1(A) Shree Khatu Shyamji Industrial Area, Reengus, Distt- Sikar, Pincode - 332404 Through Its Proprietor Mohit Bansal S/o Anil Bansal, Aged About 37 Years, R/o Plot No. 7A, G1 Top Star Appartment, Sector 7, Vidhyadhar Nagar, Jaipur Raj. 302039. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), No. 137, North Block, New Delhi-110001. 2. Additional Commissioner (Appeals), Cgst, Jaipur, Ncrb, Statue Circle, Jaipur. 3. Commissioner, Central Goods And Services Tax, Alwar, Cgst Commissionerate, Alwar. 4. Assistant Commissioner (Review), Cgst, Commissionerate, Alwar. 5. The Assistant Commissioner, Central Goods And Services Act, Division -G, Sikar ----Respondents For Petitioner(s) : Mr.Mohit Khandelwal, Adv. with Mr.Pranav Sharma, Adv. For Respondent(s) : Mr.Kapil Sharma, Adv. (through VC) HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 20/03/2025 1. Learned counsel for the petitioner, after arguing for some time, submits that liberty be granted to avail remedy of appeal before the GST tribunal. [2025:RJ-JP:12914-DB] (2 of 2) [CW-8449/2021] 2. This petition is disposed of with liberty to avail remedy of appeal. Considering that as on date the GST tribunal is not functional, in the eventuality of the petitioner filing an appeal within three months of the constitution of the tribunal, the same shall be considered to have been filed within limitation. 3. In case the petitioner complies with or has already been complied with as per provision contained in Sub-section (8) of Section 112 of the Rajasthan Goods and Services Tax, 2017, no coercive measures shall be taken against the petitioner. (MANEESH SHARMA), J (AVNEESH JHINGAN), J Himanshu Soni/57