[2025:RJ-JP:41631-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11850/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur, Rajasthan. Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus 1. Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur 302004 3. Union Of India, Through Commissioner Of Global Excise And Cgst, Ncrb Statue Circle, Jpr-I ----Respondents D.B. Civil Writ Petition No. 11883/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus 1. Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur 302004. 3. Union Of India, Through Commissioner Of Central Excise And Cgst, Ncrb Statue Circle, Jpr-I ----Respondents [2025:RJ-JP:41631-DB] (2 of 3) [CW-11850/2025] D.B. Civil Writ Petition No. 11884/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur, Rajasthan. Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus 1. Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur 302004 3. Union Of India, Through Commissioner Of Central Excise And Cgst, Ncrb Statue Circle, Jpr-I ----Respondents D.B. Civil Writ Petition No. 11886/2025 M/s Kavita Metals, Having Address At C-8, Mannu Vihar, Jaipur Rajasthan, Represented Herein Through Its Proprietor Phoowati Choudhary Aged About 47 Years, R/o E-166 G, Near Shiv Park, Ward No. 5, Jaipur, Rajasthan, 302039. ----Petitioner Versus 1. Department Of Commercial Taxes, Through Its Commis- sioner, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur, 302004. 2. State Of Rajasthan, Through Deputy Commissioner Of State Tax, Commercial Tax Department, Zonal Kar Bhawan, J-12, Jhalana Institutional Area, Jaipur 302004 3. Union Of India, Through Commissioner Of Central Excise And Cgst, Ncrb Statue Circle, Jpr-I ----Respondents For Petitioner(s) : Mr.Dron Yadav For Respondent(s) : Ms.Mahi Yadav, AAG with [2025:RJ-JP:41631-DB] (3 of 3) [CW-11850/2025] Mr.Aditya Godara & Mr.Rohan Mittal Ms.Vartika Mehra HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 13/10/2025 1. These petitions are being decided by common order as the facts involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No. 11850/2025. 2. Learned counsel for the petitioner after arguing at length is not pressing the petitions with liberty to avail remedy of appeal before the Tribunal. 3. One of the grievance raised is that the petitioner has been left remediless as the Goods and Service Tax Tribunal (for short ‘the tribunal’) is not functional till date inspite of implementation of the GST in 2017. 4. The petitions are disposed of as not pressed with liberty as prayed for. 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. (PRAVEER BHATNAGAR),J (AVNEESH JHINGAN),J Monika/17-20