[2025:RJ-JP:12206-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2820/2024 Vipul Premises LLP, Having Its Address At 5-Jha-18, Jawahar Nagar, Jaipur Through Its Partner Shri Suneet Bagai ----Petitioner Versus Principal Commissioner, Cgst And Central Excise, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, C- Scheme, Jaipur ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 18/ 03/2025 1. This petition is filed aggrieved of Circular No.2 of 2015 dated 18.03.2015, pleading that alternative remedies have rendered futile. 2. On 27.01.2025, learned counsel for the respondents was asked to seek instructions with regard to the provision under which the impugned circular was issued. 3. Learned counsel for the respondents on instructions submits that an internal guideline is issued and the same is neither binding on Adjudicating Officer nor on the Appellate Authority. 4. In view of the statement made, learned counsel for the petitioner is not pressing this petition with liberty to avail remedy of appeal. [2025:RJ-JP:12206-DB] (2 of 2) [CW-2820/2024] 5. The writ petition is disposed of as not pressed with liberty as prayed for. 6. In the eventuality of the petitioner filing an appeal within six weeks from today subject to fulfillment of condition of maintainability of appeal, same shall be considered to have been filed within limitation. (MANEESH SHARMA),J (AVNEESH JHINGAN),J SAHIL SONI /RIYA/20