[2025:RJ-JP:3841-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 670/2023 M/s New Garg Roadlines, Head Office At A.S. 31, Sanjay Gandhi Transport Nagar, Delhi - 42 Thorugh Its Proprietor Shyam Lal Garg S/o Shri Ram Avtar Garg, Aged About 43 Years, R/o Plot No. Rz708, Gali No. 16, Sadh Nagar, Palan Colony Delhi- 45. ----Petitioner Versus 1. Commissioner, State Tax, Goods And Service Tax, State Of Rajasthan, Ambedkar Circle, Jaipur. 2. Appellate Authority, State Tax Jaipur First, Jaipur. 3. Assistant Commissioner, State Tax, Ward No. 1, Circle-C, Alwar. ----Respondents For Petitioner(s) : Mr. Ramesh Chandra Agarwal For Respondent(s) : Mr. Sandeep Taneja, AAG with Mr. Aditya Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 28/01/2025 1. This petition is filed aggrieved of levy of penalty under Section 129 of the Rajasthan Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017 and the dismissal of the appeal by the First Appellate Authority. 2. The writ involves disputed questions of fact as the penalty was imposed on a road side checking when allegedly goods were not accompanied by the requisite documents. [2025:RJ-JP:3841-DB] (2 of 2) [CW-670/2023] 3. The petition is disposed of relegating the petitioner to remedy of appeal before the Tribunal taking into account that the Tribunal as on date is non-functional. The petitioner shall be at liberty to file appeal within three months of the Constitution of the Tribunal and in that scenario appeal to be filed be treated within limitation. 4. Pending application(s) stand disposed of. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/91