[2025:RJ-JP:32987-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16861/2024 Zoomcar India Private Limited, A Company Incorporated Under The Companies Act, 2013, Having Its Office 1st Floor, 14 Laxmi Complex, Subhash Marg, Jaipur, Rajasthan - 302001 Through Its Authorized Signatory Shri Suresh Kumar Katariya S/o Mool Chand, Working As Associate Lead Operations Resident Of I-19, Yogi Marg, Mazdoor Nagar, Ajmer Road, Jaipur-302006. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, Central Secretariat, North Block, New Delhi 110 001 2. Goods And Services Tax Council, Through Its Chairperson, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001 3. State Of Rajasthan, Through Commissioner, Commercial Taxes, Government Of Rajasthan, Jaipur. 4. Deputy Commissioner, Circle-I, Jaipur-III, State Goods And Services Tax Department Having Its Office At Room No. 429, Zonal Kar Bhavan, Jhalana, Jaipur ----Respondents Connected With D.B. Civil Writ Petition No. 17574/2024 Zoomcar India Private Limited, A Company Incorporated Under The Companies Act, 2013 Having Its Office 1St Floor, 14 Laxmi Complex, Subhash Marg, Jaipur, Rajasthan - 302001 Through Its Authorized Signatory Shri Suresh Kumar Katariya S/o Mool Chand, Currently Working As Associate Lead Operations, Resident Of I-19, Yogi Marg, Mazdoor Nagar, Ajmer Road, Jaipur- 302006. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, Central Secretariat, North Block New Delhi 110 001. 2. Goods And Services Tax Council, Through Its Chairperson, [2025:RJ-JP:32987-DB] (2 of 2) [CW-16861/2024] 5Th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001. 3. State Of Rajasthan, Through Commissioner, Commercial Taxes, Government Of Rajasthan, Jaipur. 4. Deputy Commissioner, (Goods And Service Tax, Rajasthan), Circle B, Business Audit Wing, Rajasthan-III, Commercial Tax Department Having Its Office At Room No 202, Bsnl Building, Behind Nagar Nigam, Lal Kothi Jaipur (Raj) 302005. ----Respondents For Petitioner(s) : Mr. Prakash Shah, Sr. Adv. assisted by Mr. H.V. Nandwana, Adv. Mr. Y.V. Nandwana, Adv. For Respondent(s) : Mr. Bharat Vyas, AAG assisted by Ms. Niti Jain Bhandari, Adv. Mr. Sandeep Pathak, Adv. Mr. Kinshuk Jain, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 21/08/2025 The challenge to the circular notifications dated 31.03.2023, 28.12.2023 and 01.04.2023, 01.01.2024 is already being examined by the Supreme Court in SLP No.4240/2025. Therefore, we dispose of these petitions and hold that the directions issued by the Supreme Court shall govern the case of the petitioner. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/27 & 29