[2025:RJ-JP:3589-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2814/2020 M/s Ashutosh Buildtech, 301-303,pink City Tower, Near Pital Factory, Jhotwara Road, Jaipur Rajasthan -302016. Through Its Partner Shri Anurag Sharma. ----Petitioner Versus 1. Union Of India, Through Revenue Secretary North Block, New Delhi. 2. State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur (Raj.) 3. The Additional Commissioner Of Central Goods And Service Tax And Central Excise, Commissionerate, Jaipur, Ncrb, Status Circle, C-Scheme, Jaipur (Raj.) 4. Assistant Commissioner, Central Goods And Service Tax Division-A, Cp-21-23, Road-1D, Vki Area Jaipur (Raj.) 5. 6. Suprintendent, Central Goods And Service Tax, Range-V, Division-A, Cp-21-23, Road-1D, Vki Area Jaipur (Raj.) Raj Kumar Karan Vijay Singh, S/o Shri Sohbagh Singh, aged about 54 years, R/o P-1, Tilak Marg, C-Scheme, Jaipur. (Raj.) ----Respondents For Petitioner(s) : Mr. Daksh Pareek Mr. Arjun Singh For Respondent(s) : Mr. R.D. Rastogi, ASG with Mr. Devesh Yadav Mr. Kinshuk Jain, Sr. Standing Counsel for CBIC HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/01/2025 AVNEESH JHINGAN, (J) ORAL:- 1. This petition is filed challenging vires of Section 66-E(b) as amended by Finance Act, 2012 (for short ‘the Act’), Section 65(105)(zzzh) and Section 65(105)(zzzz) ultra vires of [2025:RJ-JP:3589-DB] (2 of 2) [CW-2814/2020] Constitution of India and contrary to Section 65-B(44) of the Act. Further prayer is to quash impugned show-cause notice dated 14.10.2019. 2. Learned counsel for the petitioner submits that the controversy in the present case is covered by the decision of the Delhi High Court in the case of Suresh Kumar Bansal vs. Union of India & Ors. reported in (2016) SCC Online Delhi 3657. 3. Learned counsel for the respondents submits that the Delhi High Court has not struck down vires of Section and the matter has been decided on the facts of the case as to whether the decision applies to the facts of the present case needs determination. It is further contended that despite of the directions of this Court to file the reply to the notice, till date no reply has been filed. 4. Learned counsel for the petitioner is not pressing the issue of vires at this stage. The petition is disposed of with liberty to file reply to show-cause notice within six weeks from today. The respondents shall proceed in accordance with law. 5. It is clarified that issues of vires is kept open. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Chandan/Daksh/16