[2025:RJ-JP:6890-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3406/2023 M/s Urs Gehna, 19 D, New Colony, Gumanpura, Kota, Rajasthan- 324007, Through Its Partner Upendra Kumar Soni S/o Gordhan Lal Soni, Aged About 57 Years, R/o 19 D, New Colony, Gumanpura, Kota, Rajasthan-324007. ----Petitioner Versus 1. Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi -110001 Through Joint Secretary (Revenue) 2. Commissioner, Cgst And Central Excise Commissionerate, 142-B, Hiran Magri, Sector-11, Udaipur, Rajasthan. 3. Directorate General Of Central Excise Intelligence, West Block-Viii, Wing No. 6, 2Nd Floor, R.k. Puram, New Delhi- 110066 Through Its Director General. 4. Office Of The Superintendent, Cgst Range Xxxvi, Cad Circle, Cr Building, Kota Through The Superintendent. ----Respondents For Petitioner(s) : Mr. Rahul Lakhwarni Mr. Wilson Joy Mr. Aditya Sharma for Mr. Prakul Khurana For Respondent(s) : Mr. Ajay Shukla with Mr. Raghav Sharma Mr. Anand Sharma with Ms. Priyansha Gupta HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 17/02/2025 1. This petition is filed seeking quashing of Circular No.2 of 2015 dated 18.03.2015, being ultra vires the Finance Act, 1994. [2025:RJ-JP:6890-DB] (2 of 2) [CW-3406/2023] 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. 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. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /47