[2025:RJ-JP:37290-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13890/2025 M/s. Vijay Laxmi Trading Company, 0, Ground Jaipur Road, Devipura Sikar-332001 (Rajasthan) Through Its Proprietor Gokul Chand Agarwal S/o Shiv Dayal Agarwal. ----Petitioner Versus 1. Union of India, Through Finance Secretary Ministry of Finance Government of India, New Delhi. 2. The State of Rajasthan, Through Chief Commissioner State Goods And Service Tax Kar Bhawan, Ambedkar Circle, Jaipur. 3. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 4. The Assistant Commissioner, Central Goods And Service Tax Division-G Sikar. ----Respondents For Petitioner(s) : Ms. Paridhi Jain, Mr. Mayank Vyas & Mr. Nikhil Sharma For Respondent(s) : Mr. Bharat Vyas, AAG (Sr. Adv.) assisted by Ms. Niti Jain Bhandari Mr. Pawan Pareek Ms. Vartika Mehra HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 15/09/2025 1. Issue notice. 2. Mr. Pawan Pareek, learned counsel, accepts notice on behalf of respondent No.1-Union of India. 3. Mr. Bharat Vyas, learned Additional Advocate General, accepts notice on behalf of respondent No.2-State. 4. Ms. Vartika Mehra, learned counsel, accepts notice on behalf of respondent Nos. 3 and 4. 5. Hence, service is complete. [2025:RJ-JP:37290-DB] (2 of 3) [CW-13890/2025] 6. All the learned counsels are ad idem that the issue involved in the writ petition can be disposed of keeping in view the order dated 15.02.2024 passed by this Court in D.B. Civil Writ Petition No.1113/2024. We have also followed the said order in D.B. Civil Writ Petition No.12539/2025 decided on 21.08.2025, which reads as under:- “1. The writ petition is filed seeking quashing of impugned orders dated 10.06.2025 (Annx.-5), 10.06.2025 (Annx.-6) & 11.06.2025 (Annx.-7). 2. One of the grievance raised is that the petitioner has been left remedyless as the Goods and Service Tax Tribunal (for short ‘the Tribunal’) is not functional till date in spite of implementation of the GST in 2017. 3. Learned counsel for the petitioner 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 [2025:RJ-JP:37290-DB] (3 of 3) [CW-13890/2025] 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 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. The petition is disposed of in the same terms. Let the petitioner deposit the amount as per the provisions of Section 112(8) of the Act 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 from the date of constitution of the Tribunal, the 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.” 7. Accordingly, the present Civil Writ Petition is disposed of, mutatis mutandis. 8. Pending application(s), if any, also stand(s) disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J Amit/Ritu/21