[2025:RJ-JP:44365-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15023/2025 M/s M P K Steels (I) Limited, (Formerly Known As M/s MPK Steels (I) Pvt. Ltd.), Having Its Manufacturing Unit At A-195, Ext. Phase-II, RIICO Industrial Area, Bagru, Jaipur - 303007 (Raj) Through Its Director Shri Suresh Kumar Sharma ----Petitioner Versus 1. The Deputy Commissioner, State Tax Department, State Tax, Ward - 1, Circle - N, Zone - Jaipur III, Jaipur (Raj) 2. State Of Rajasthan, Through The Commissioner, Commercial Texes Department, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur - 302005 ----Respondents 3. Union Of India, Through The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur, NCR Building Statute Circle, Jaipur - 302005 ----Proforma Respondent For Petitioner(s) : Mr. Ankit Totuka For Respondent(s) : Mr. Aditya Godara, AAAG Mr. Yuvika Pilania, AGC Mr. Rohan Mittal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 04/11/2025 1. At the outset, learned counsel for the petitioner submits that although appeal lies against the impugned order, however, the Tribunal is not functional and therefore, the present writ petition is assailing the order passed by the Commissioner Appeals, Income Tax Department. He submits that the amount as directed has already been deposited with the authorities and since to raise [2025:RJ-JP:44365-DB] (2 of 2) [CW-15023/2025] all legal arguments, we find that in similar matters, this Court has been consistently holding that the petitioner need not be heard by this Court and we dispose of this writ petition with liberty to the petitioner to file an appeal as and when Tribunals starts functioning and in terms of the circular dated 23.03.2020 passed by the Government of Rajasthan, Finance Department (Tax Division). 2. We direct that the as the petitioner has already made the payment in terms of Section 112(8) of the Rajasthan Goods and Service Tax, 2017, further proceedings for recovery of balance amount or any coercive step shall remain stayed till the appeal is heard on merits. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ GAURAV/23