[2025:RJ-JP:18848-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17267/2024 Malhotra Agro Industries, Having Office At F-79, Phase I, Ind Area Bhiwadi, Alwar, Rajasthan- 301019. Through Its Proprietor, Shri Kirti Malhotra S/o Late Shri Chandar Mohan Malhotra, Aged About 49 Years, R/o House No. 8, Sector-17A, Lane No. 15, Defence Colony, Near Bata Corporate Office, Gurgaon - 122001. ----Petitioner Versus 1. Deputy Commissioner, State Goods And Service Tax Department Circle-A, Bhiwadi, Alwar, Rajasthan. 2. Additional Commissioner (Appeals), State Goods And Service Tax Department, Alwar, A-9, H.k.m. Nagar, Kar Bhawan, Alwar-301001. 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi-110001, Through Its Secretary. 4. State Of Rajasthan, Through The Joint Secretary (Tax), Finance Department, Ist Floor, Main Building, Government Secretariat, Jaipur-302005, Rajasthan. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat Advocate. For Respondent(s) : Mr. Sandeep Taneja, Additional Advocate General with Ms. Kinjal Surana Advocate. Mr. Jay Upadhyay Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 05/05/2025 1. Heard. 2. Though number of grounds have been urged to challenge the validity of the order passed in original as well as in appeal, we find [2025:RJ-JP:18848-DB] (2 of 2) [CW-17267/2024] that the order-in-original itself remain unchallenged for about three years. The total amount involved is Rs.3,72,866/-. 3. In these circumstances, we are not inclined to exercise our discretionary jurisdiction to interfere with the order impugned, additionally keeping in view the judgment of the Hon’ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and Others Versus Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SupremeCourt Cases 681. 4. The petition is, accordingly, dismissed. (MUKESH RAJPUROHIT),J (MANINDRA MOHAN SHRIVASTAVA),CJ SANJAY KUMAWAT-Diksha/16