[2026:RJ-JP:27132-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5101/2026 URN: CW / 11155U / 2026 M/s Dev Mohan And Brothers, Having Its Office At Tonk Road, Bajriya, Sawai Madhopur, Rajasthan, 322001, Through Its Proprietor Shri Padam Nabh Khatri, S/o Shri Jankilal Khatri, Aged About 68 Years, R/o 7, Tonk Road, Bajaria, Sawai Madhopur ----Petitioner Versus 1. State Of Rajasthan, Through Joint Secretary (Tax), Finance Department (Tax Division), 1St Floor, Main Building, Government Secretariat, Jaipur 2. Union Of India, Through Revenue Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001 3. Commissioner, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur 302005 4. Assistant Commissioner Of State Tax, Commercial Taxes Department, Ward-1, Circle, Sawai Madhopur, Commercial Taxes Department, Sawai Madhopur 322001 5. Joint Commissioner (Appeals), Commercial Taxes Department, Bharatpur, Rajasthan ----Respondents For Petitioner(s) : Mr. Gunjan Pathak, Adv. Mr. Kanishk Singhal, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG Ms. Chelsi Yadav, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 16/07/2026 1. Petitioner is before this Court assailing the order dated 04.07.2025, passed by respondent No.5, whereby the appeal [2026:RJ-JP:27132-DB] (2 of 2) [CW-5101/2026] challenging the order dated 28.12.2023 passed by respondent No.4 was dismissed. 2. At the very outset, learned counsel for the petitioner submits that during the pendency of the writ proceedings before this Court, the Appellate Tribunal under the GST Act has already been constituted. Therefore, he is under instructions to withdraw the instant writ petition and file an appeal under Section 112 of the CGST Act, 2017. 3. In view of the aforesaid statement, the instant writ petition is dismissed as withdrawn with liberty to avail the appellate remedy. In case the appeal is filed within a period of 30 days from today, the time spent before this Court shall not be computed for the purpose of limitation. 4. All pending applications stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J 67/Ashwani