[2025:RJ-JP:1609-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 103/2025 M/s RMC Switchgears Limited, Khotkawda Road, 7 Km From Chaksu, Village Badodiya, Tehsil Chaksu, Jaipur-Rajasthan- 303901 Through Its Chairman And Managing Director Shri Ashok Kumar Agarwal ----Petitioner Versus 1. State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur-302015 2. Joint Commissioner, State Tax, Circle-A, Business Audit Wing-Iv, Rajasthan-Jaipur Kar Bhawan, Ambedkar Circle, Jaipur 3. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi- 110001 ----Respondents For Petitioner : Mr. Sarvesh Jain Advocate. For Respondents : Ms. Kinjal Surana Advocate on behalf of Mr. Sandeep Taneja Additional Advocate General. Mr. Kapil Sharma Advocate through Video Conferencing. Ms. Ishika Kothari Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 10/01/2025 1. Ms. Kinjal Surana, associate of Mr. Sandeep Taneja, learned Additional Advocate General, on advance copy, enters appearance on behalf of Respondents No. 1 and 2. 2. Mr. Kapil Sharma, learned counsel enters appearance through video conferencing on behalf of Respondent No. 3. [2025:RJ-JP:1609-DB] (2 of 2) [CW-103/2025] 3. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. 4. At the outset, learned counsels for the respondents have 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, this 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 the submission, learned counsel placed reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 5. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 6. 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 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. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-GAURAV /9