[2025:RJ-JP:6314-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3610/2020 M/s JVG Super Cargo Service Limited, Behind Swarn Jayanti Stadium, Kisan Colony, Jhunjhunu Through Its Manager Vipin Kaler Son Of Sh. Sajjan Singh Kaler. ----Petitioner Versus The State Tax Officer, Ward-I, Circle Jhunjhunu. ----Respondent For Petitioner(s) : Mr. Vikram Kumar Gogra For Respondent(s) : Mr. Sandeep Taneja,AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 13/02/2025 1. This petition was filed seeking directions for release of the goods and the vehicle seized under Sections 129 & 130 of the Rajasthan Goods and Service Tax Act, 2017. Further challenge is to the penalty order dated 28.09.2019 and confiscation order dated 26.11.2019. 2. Learned counsel for the respondent on instructions submits that after payment of fine by the owner, the vehicle has been released and goods were auctioned in August, 2020. It is further submitted that the petitioner preferred an appeal against the penalty order, which was dismissed. 3. Taking into account that the petitioner has remedy of appeal, the writ petition is disposed of relegating the petitioner to the remedy of appeal. [2025:RJ-JP:6314-DB] (2 of 2) [CW-3610/2020] 4. Considering that as on date GST, Tribunal is not functional, in the eventuality of the petitioner filing an appeal within three months of the constitution of the Tribunal, the same shall be considered to have been filed within limitation. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /93