[2025:RJ-JP:7943-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9007/2021 1. M/s World Trade Park Ltd., (Formerly Known As M/s R.f. Properties And Trading Limited), Jawahar Lal Nehru Marg, Malviya Nagar, Jaipur-302017 (Rajasthan), Through The Director Anoop Bartaria. 2. Anoop Bartaria S/o Late Sh. Virendra Bartaria, Aged About 53 Years, World Trade Park Building, Jln Marg, Jaipur-302017 (Rajasthan) ----Petitioners Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001. 2. The Chief Commissioner, Central Goods And Services Tax And Central Excise, Jaipur, Ncr Building, Statue Circle, Jaipur-302005 (Rajasthan). 3. Principal Commissioner, Central Goods And Services Tax And Central Excise, Jaipur, Ncr Building, Statue Circle, Jaipur-302005 (Rajasthan). ----Respondents For Petitioners : Mr. Swadeep Singh Hora For Respondents : Mr. Kinshuk Jain with Mr. Saurabh Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 21/02/2025 AVNEESH JHINGAN, J(ORAL):- 1. This petition is filed challenging the order dated 06.07.2021 passed by the Commissioner, Central Goods and Services Tax Department, Jaipur, relating to the period of 2014-2017. [2025:RJ-JP:7943-DB] (2 of 3) [CW-9007/2021] 2. The brief facts are that the petitioners started construction of a commercial building on the land allotted by the Jaipur Development Authority (for short ‘JDA’). For the period of 2010 to 2012, show cause notice (for brevity ‘SCN’) was issued for non- payment of service tax for rendering service of commercial and industrial construction. In pursuance to the SCN, demand was created on 28.03.2014 and ultimately Customs Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’) vide order dated 20.10.2017, remanded the matter to the Adjudicating Officer (for brevity ‘AO’) to decide the matter afresh after considering the documents produced. Its an undisputed fact that the matter after remand is pending till date. 3. In the matter pertaining to 2014 to 2017, one of the issue was with regard to levy of service tax on construction for commercial or industrial purpose. The construction of the building was completed in the year 2010 and this issue is pending before the AO in pursuance to the remand by the Tribunal. Without deciding this issue, the respondents have proceeded on the basis that the building was under construction till 2017. 4. Learned counsel for the respondents submits that the petitioners have a remedy of appeal. 5. Relegating the petitioners to the remedy of appeal shall not serve any useful purpose, as the issue involved in both the periods are interdependent. 6. As per the petitioners, the building was completed in the year 2010, in the scenario of petitioner succeeding there would be no occasion for the department to issue SCN claiming [2025:RJ-JP:7943-DB] (3 of 3) [CW-9007/2021] service charges for the period 2014 to 2017 for rendering service of construction. 7. In the peculiar facts and circumstances of the case, the impugned order is set aside. The matter is remitted back to the respondent No.1 for deciding the matter in pursuance to the SCN dated 13.11.2019 along with the proceedings for the period 2010 to 2012. 8. Taking into account that the matter involved is from 2010 onwards, the respondents shall make an endeavour to decide the matter expeditiously not later than six months from the date of receipt of certified copy of this order. 9. Accordingly, the petition is disposed of. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J AARZOO ARORA /107S. Whether Reportable: No