[2025:RJ-JP:7491-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16705/2024 M/s Sharda Sales, I-29, New Bapu Nagar, Bhilwara - 311001 Through Its Proprietor Sh. Sumant Mehra S/o Sh. Pradeep Mehra Aged About 35 Years R/o I-29, Opp. Hemu Kalani Garden, Bapu Nagar, Bhilwara-311001 (Raj.). ----Petitioner Versus 1. Assistant Commissioner, State Tax, Range-Iii, Anti- Evasion Circle, Commercial Tax, Kota 2. Commissioner, State Tax, Department Of Commercial Taxes, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur 3. State Of Rajasthan, Through Principal Secretary, Ministry Of Finance, Department Of Revenue, Government Of Rajasthan, Government Secretariat, Jaipur. 4. Union Of India, Through Secretary (Revenue), Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001 ----Respondents For Petitioner(s) : Mr. Daksh Pareek with Mr. Arjun Singh for Mr. Ashwinee Kumar Jaiman For Respondent(s) : Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG Mr. Samaksh Dasot for UOI HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 20/02/2025 1. The writ petition is filed seeking quashing of impugned orders dated 24.08.2021 and 02.11.2022. [2025:RJ-JP:7491-DB] (2 of 3) [CW-16705/2024] 2. One of the grievance raised is that the Goods and Service Tax Tribunal (for short ‘the Tribunal’) is not functional inspite of the implementation of the GST in 2017. 3. Learned counsel relies upon order dated 15.02.2024 passed by this Court while disposing of D.B. Civil Writ Petition No.1113/2024 with the following directions:- “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, the petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 4. Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112 of the Act, further proceedings shall not be drawn for [2025:RJ-JP:7491-DB] (3 of 3) [CW-16705/2024] recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.” 4. Taking into account that the petitioner has remedy of appeal, the writ petition is disposed of relegating the petitioner to the remedy of appeal. The petitioner shall comply with the requisite of pre-deposit for filing appeal within six weeks from today. 5. Considering that as on date the Tribunal is not functional, in the eventuality of the petitioner filing an appeal within three months of the constitution of the Tribunal, same shall be considered to have been filed within limitation. Thereafter, the petitioner shall be at liberty to make a request for early disposal of the appeal and the same shall be considered in accordance with law. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /88