[2025:RJ-JP:3630-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 496/2021 Dynamic Cables Limited, F-260, Road No. 13, Vki Area Jaipur-14 Rajasthan Through Its Authorized Signatory Shri Vivek Gupta Aged 30 Years, Adult S/o Brij Mohan Gupta R/o 58, Malhotra Nagar, Road No.1 Vki Jaipur. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance, No. 137, North Block, New Delhi- 110001 2. State Of Rajasthan, Through Secretary, Department Of Finance, Government Secretariat, Janpath, Jaipur- 302015- Rajasthan 3. Joint Commissioner (State Tax, Anti Evasion, 1 Jaipur), Commercial Taxed Department Rajasthan Jaipur 4. Commercial Taxes Officer, Jaipur 1 (E), Commercial Tax Department, Government Of Rajasthan, Jhalana Doongri Jaipur ----Respondents For Petitioner(s) : Mr.Alkesh Sharma Ms.Yashasvi Sharma For Respondent(s) : Mr.R.D.Rastogi, ASG with Mr.Devesh Yadav, Mr.Samaksu Dasot & Mr.Chinmay Sharma Mr.Ajay Shukla with Mr.Raghav Sharma Mr.Sandeep Taneja, AAG with Mr.Kartikeya Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/01/2025 1. This petition is filed challenging the vires of Section 140(1) of the Rajasthan Goods and Services Tax Act, 2017 (for short [2025:RJ-JP:3630-DB] (2 of 3) [CW-496/2021] ‘RGST Act’). and vires of Rule 117 of the Rajasthan Goods and Service Tax Rules, 2017. Further challenge is to show cause notice date 10.12.20. 2. Learned counsel for the petitioner submits that the concession of forms C, F and H/I is being dis-allowed on the ground that the declaration forms were not submitted along-with the Trans-1 return. The contention is that the proviso of Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short ‘1957 Rules’) empowers the prescribed authority to extend the time, upon being satisfied that the assessee was prevented by sufficient cause from furnishing the declarations within the time prescribed in Rule 12(7) of the 1957 Rules. It is further argued that the Assessing Officer had entertained the declaration forms but by wrongly invoking Section 73 of the RGST Act, the proceedings have been initiated. 3. At this stage there is no cause of action to challenge the vires. The second proviso of Section 140(1) of the RGST Act stipulates furnishing of forms in the manner and the period prescribed under the Rule 12 of 1957 Rules. The issue involved is with regard to interpretation of the second proviso to Section 140(1) of the RGST Act, which the can be decided by authorities. 4. Keeping the issue of vires open, the petition is disposed of relegating the petitioner to file response to the show cause notice. [2025:RJ-JP:3630-DB] (3 of 3) [CW-496/2021] 5. In the eventuality of petitioner filing response to the show cause notice if not already, filed within six weeks the respondents shall proceed in accordance with law. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/20 Whether Reportable: No