[2025:RJ-JP:40277-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9207/2025 Mr. Mohd. Sahid S/o Abdul Rashid, Aged About 62 Years, Proprietor, Having Its Office At 21, Bhawani Mandi Road, Roonji, Jhalawar, Rajasthan- 326501. ----Petitioner Versus 1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi- 110001. 2. State Of Rajasthan, Through The Secretary, Ministry Of Finance, Department Of Revenue, 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005. 3. Office Of Joint Commissioner, Through Its Secretary, Jhalawar, AC/CTO Ward Circle - Jhalawar Kota, Rajasthan. ----Respondents For Petitioner(s) : Mr. Prabhansh Sharma For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 06/10/2025 1. The statutory appeal lies against the impugned order dated 13.08.2024. However, it is stated that Goods and Service Tax Tribunal (for short ‘the Tribunal’) has not been formed. 2. Learned counsel for the petitioner submits 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. 3. Accordingly, this petition is disposed of with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112 of the Rajasthan Goods and [2025:RJ-JP:40277-DB] (2 of 2) [CW-9207/2025] Services Tax, 2017 (for short ‘the Act’) within a period of 15 days, 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. Pending application(s), if any, also stand(s) disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACJ DANISH USMANI /10