[2025:RJ-JP:22189-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 591/2025 M/s Tata Projects Limited, 18, Kailash Vihar, Kalyanpura, Sanganer, Jaipur, Rajasthan-302029 Through Its Authorized Signatory Shri T V V Nagendra Kumar, Assistant Manager (F And A), S/o T V Surya Narayana (Late), Aged About 56 Years R/o 8- 1-54, Flat No. 304, Brindavan Colony, Old Ice Factory, Old Bowenpally, Kukatpally, Hyderabad-500011. ----Petitioner Versus 1. The Deputy Commissioner (State Tax), Circle-G, Jaipur-Ii, Commercial Taxes Department, Room No - 322, Zonal Kar Bhawan, Jhalana, Jaipur. 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, Ist Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. 3. Goods And Service Network (Gstn), Through Its Chairman, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi-110037, India. 4. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani For Respondent(s) : Ms. Vratika Mehra Mr. Kartikeya Sharma for Mr. Sandeep Taneja,AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 27/05/2025 1. This petition is filed seeking directions to the respondent to transfer the cash amount available in electronic cash ledger of the petitioner in terms of Section 49 (10) (b) of the Central Goods and [2025:RJ-JP:22189-DB] (2 of 3) [CW-591/2025] Services Tax Act, 2017 read with Rule 87 (14) of the Central Goods and Services Tax Rules, 2017. 2. Respondent Nos.1 & 2 have filed reply and relevant portion is quoted below: “IV. That in this regard it is submitted that the humble answering-respondents have changed the status of - (i) Order Reference no. ZD0804240637943 dated 25.04.2024, (ii) Order Reference no. ZD080424063867Y dated 25.04.2024, & (iii) Order Reference no. ZD080424064026J dated 25.04.2024. These orders are for the demands relating to F.Y. 2018-19 and have been marked as “held in abeyance” in place of “recoverable” by the humble answering-respondents. V. That the other issue raised by the petitioner was in respect of grievance addressed to the GST Portal for which the petitioner was given Ticket Reference No. G-202408160505218. The humble answering-respondents have forwarded the grievance of the petitioner by raising a request (which has been assigned ticket no. 1236020) on the GST Portal. A photocopy of ticket no.1236020 is annexed herewith and marked as Annexure- R1/1. VI. That the GST Portal is operated and maintained by the respondent no.3 which functions independent of the humble answering-respondents, i.e. the state GST machinery.” [2025:RJ-JP:22189-DB] (3 of 3) [CW-591/2025] 3. Ms. Vratika Mehra, learned counsel appears on behalf of respondent No.3. 4. At this stage, in view of the pleadings made in the reply by respondent Nos.1 & 2, this petition is disposed of directing the respondent No.3 to decide the grievance raised by the petitioner and forwarded by respondent Nos.1 & 2 in accordance with law within two months from the date of receipt of certified copy of this order. 5. Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law, if aggrieved of the decision. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Simple Kumawat /33