[2026:RJ-JP:27069-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Restoration Application No. 190/2026 URN: WRES / 293U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department Government Secretariat, Jaipur 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, High Court Circle, Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s. Rays Power Infra Pvt. Ltd., Registered Office At D-43, Janpath, Shyam Nagar, Jaipur Through Its Chief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari, Aged About 41 Years ----Respondent Connected With D.B. Writ Restoration Application No. 204/2026 URN: WRES / 311U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department, Government Secretariat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, High Court Circle Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s. Rays Power Infra Pvt. Ltd., Registered Office At D-43, Janpath, Shyam Nagar, Jaipur Through Its Chief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari, Aged About 41 Years. [2026:RJ-JP:27069-DB] (2 of 4) [WRES-190/2026] ----Respondent D.B. Writ Restoration Application No. 209/2026 URN: WRES / 317U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department , Government Secretariat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, High Court Circle Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s Rays Power Infra Pvt. Ltd., Registered Office At D-43, Janpath, Shyam Nagar, Jaipur Through Its Hief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari, Aged About 41 Years. ----Respondent D.B. Writ Restoration Application No. 215/2026 URN: WRES / 324U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department, Government Secretariat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, High Court Circle Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s. Rays Power Infra Pvt. Ltd., Registered Office At D-43, Janpath, Shyam Nagar, Jaipur Through Its Chief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari, Aged About 41 Years. [2026:RJ-JP:27069-DB] (3 of 4) [WRES-190/2026] ----Respondent D.B. Writ Restoration Application No. 226/2026 URN: WRES / 340U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department, Government Secretariat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan High Court Circle Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s Rays Power Infra Pvt. Ltd., Registered Office At D-43, Janpath, Shyam Nagar, Jaipur Through Its Chief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari, Aged About 41 Years ----Respondent D.B. Writ Restoration Application No. 238/2026 URN: WRES / 357U / 2026 1. The State Of Rajasthan, Through Its Additional Chief Secretary, Finance Department, Government Secretaiat, Jaipur. 2. The Commissioner, Commercial Taxes Department, Kar Bhawan, High Court Circle Rajasthan, Jaipur. 3. Assistant Commissioner, Commercial Taxes Department, Anti-Evasion Zone-Ii, Divisional Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Petitioners Versus M/s. Rays Power Infra Pvt. Ltd., Registered Office At D-43 Janpath, Shyam Nagar, Jaipur Through Its Chief Financial Officer Shri Rajeev Tiwari S/o Shri Om Prakash Tiwari. ----Respondent [2026:RJ-JP:27069-DB] (4 of 4) [WRES-190/2026] For Petitioner(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal For Respondent(s) : HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 16/07/2026 1. For the reasons stated in the respective applications seeking condonation of delay in filing the accompanying appeals, we deem it appropriate to allow the prayer made therein. The applications stand allowed. The delay in filing the restoration applications stands condoned. 2. Likewise, having gone through the applications seeking restoration of the appeal, which are duly accompanied by the affidavit of the competent authority of the appellant, the same are allowed. 3. All the above titled appeals stands restored to its original numbers. 4. All pending application(s), if any, stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J SOURAV/33-38