[2025:RJ-JP:29246-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11229/2025 Vijay M. Mistry Construction Private Limited, Having Its Registered Office At Mistry House 9, Preyas Society Gulbai Tekra, Ambawadi, Ahmedabad, Gujarat, India - 380015 Through Its Authorised Representative Mr. Rajnish Bajpai S/o Upmanyu Bajpai, R/o 6 - D - 17, Mahaveer Nagar 3, Kota, Rajasthan - 324005 ----Petitioner Versus 1. State Of Rajasthan, Through Joint Secretary (Tax), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Jaipur, Rajasthan 302005. 2. The Principal Commissioner, State Goods And Service Tax Commissionerate, Jaipur, Ncr Building Statue Circle, C- Scheme, Jaipur-302005 (Raj.). 3. The Joint Commissioner Of Sgst, Commercial Taxes Department, Circle - D, Kota - 324001 (Raj.) 4. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001 ----Respondents For Petitioner(s) : Mr. Tarun Jain, Advocate Mr. Daksh Pareek, Advocate. For Respondent(s) : Mr. Bharat Vyas, Additional Advocate General with Mr. Kapil Vyas, Advocate & Ms. Niti Jain Bhandari, Advocate. Mr. Sanjay Mehla, Advocate with Ms. Sunita Mehla, Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 31/07/2025 1. Prayer in petition is to quash and set aside show cause notice dated 27th June 2025. 2. Instead of replying to show cause notice, this petition came to be filed on 19th July 2025. On 25th July 2025, petitioner submitted a note to respondents stating that this petition has [2025:RJ-JP:29246-DB] (2 of 2) [CW-11229/2025] been filed and copy of petition was also served. Adjudicating authority instead of staying its hand, proceeded to pass an order dated 29th July 2025. This was because time to reply to show cause notice was given up to 28th July 2025. 3. Certainly, we will not fault the adjudicating authority because there was no stay of adjudication proceedings. Since, counsel for petitioner states that he shall reply to show cause notice, without going into issue as to whether adjudicating authority ought to have stayed its hand, we quash order dated 29th July 2025. 4. Mr. Bharat Vyas, Additional Advocate General in fairness stated that he would not insist petition to be amended to bring on record this order as well. 5. Petitioner shall file reply to show cause notice within one week and within two weeks thereafter, show cause notice shall be adjudicated upon. Personal hearing shall be given to petitioner, notice whereof shall be communicated at least three working days in advance. 6. Mr. Tarun Jain, counsel states that notice of personal hearing can be served even upon advocate on record Mr. Daksh Pareek and that would amount to be served. 7. Petition disposed. 8. We have not expressed any opinion on merits of matter. (ANAND SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT /65