[2025:RJ-JP:48883-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19855/2023 M/s Babulal Edible Oils Private Limited, A Company Incorporated Under The Provision Of The Companies Act, 2013 Having Its Registered Office At Plot No. 20, 21 And 22 Old Industrial Area, Alwar - 301001 (Rajasthan) Through Its Authorized Signatory Mr. Mukesh Kumar Gupta S/o Late Shri Ramniwas Gupta, Aged About 54 Years, R/o 73/215, Mansarover, Jaipur 302020 ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, Central Board Of Indirect Taxes And Customs, 47-B, Cbic, Department Of Revenue, North Block, New Delhi - 110 001. 2. Deputy Commissioner Central Goods And Service Tax, Office Of The Deputy Commissioner, Cgst Division A, Surya Nagar, A Block, Alwar. 3. State Of Rajasthan, Through The Secretary, Finance Department, Government Secretariat, Jaipur-302005. ----Respondents Connected With D.B. Civil Writ Petition No. 6340/2023 M/s. Bhawani Silicate Industries, F - 143, Udyog Vihar, Jaitpura, Jaipur - 303704 Through Its Partner Shri Sunil Jain, Son Of Shri Chandan Mal Jain, Aged 50 Years, Resident Of A-7, Champa Niwas, Gangwal Park, Moti Doongri Road, Jaipur. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance, No. 137, North Block, New Delhi-110001 2. Union Of India, Through Chairman, Central Board Of Indirect Taxes And Customs, New Delhi. 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Joint Commissioner, State Tax, Circle - F, Jaipur - 4, Commercial Taxes Department, Jhalana Institutional Area, Jaipur, Rajasthan. [2025:RJ-JP:48883-DB] (2 of 2) [CW-19855/2023] ----Respondents For Petitioner(s) : Mr. Gunjan Pathak with Mr. Kanishk Singhal Mr. Alkesh Sharma For Respondent(s) : Mr. Bharat Vyas, ASG with Ms. Anima Chaturvedi and Ms. Anushka Khandelwal Ms. Mahi Yadav, AAG with Mr. Rohan Mittal Ms. Harshita Sharma and Ms. Harshita Verma Mr. Kinshuk Jain Mr. Ajay Shukla HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 02/12/2025 Learned counsels for the respective parties submit that the issue involved herein is no more res integra and stands resolved by a co-ordinate Bench order of this Court dated 08.09.2025 at Principal Seat, Jodhpur passed in D.B. Civil Writ Petition No.2932/2023: Shree Arihant Oil and General Mills vs. Union of India and Others and pray for disposal of the instant writ petitions in terms thereof. Ordered accordingly. Pending application(s), if any, also stands disposed of accordingly. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J DIKSHA /96-97