[2026:RJ-JP:28414-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11001/2026 CNR: RJHC020566622026 | URN: CW / 24432U / 2026 M/s Jns Instruments Limited, A Company Incorporated Under The Companies Act, 1956, Having Its Rajasthan Manufacturing Place Of Business At Sp-6F, Riico Industrial Area, Kaharani, Bhiwadi, District Alwar, Rajasthan- 301019, Registered Under The Goods And Services Tax Laws Bearing Gstin- 08Aaacj7034Q1Z4 Through Its Authorised Representative Mr. Virender Kant. ----Petitioner Versus 1. Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, Government Of India, North Block, New Delhi-110001 2. State Of Rajasthan, Through Principal Secretary, Department Of Finance (Tax Division), Government Of Rajasthan, Secretariat, Jaipur, Rajasthan- 302005. 3. The Chief Commissioner Of State Tax, Rajasthan, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, Jaipur, Rajasthan- 302005. 4. The Appeallate Authority, State Tax, Alwar, A-9, H.k.m. Nagar, Kar Bhawan, Alwar, Rajasthan- 301001. 5. The Joint Commissioner, Circle-B, Enforcement Wing-Ii State Tax, Rajasthan, New Building, Kar Bhawan Ambedkar Circle, Near Rajasthan High Court Circle, Jaipur, Rajasthan- 302005. ----Respondents For Petitioner(s) : Mr. Aditya Sharma, Adv. through VC for Mr. Pranav Pareek, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 23/07/2026 1. Petitioner is before this Court assailing the Order-in Appeal dated 23.03.2026, passed by respondent No.4, whereby the petitioner's [2026:RJ-JP:28414-DB] (2 of 2) [CW-11001/2026] appeal was dismissed and thus, Order-in-Original dated 19.12.2023, raising a demand of Rs. 13,07,45,296/- towards tax short paid was upheld. 2. At the very outset, learned counsel for the petitioner submits that he is under instructions to withdraw the instant writ petition with liberty to approach the CGST Tribunal under Section 112 of the CGST Act, 2017 by filing the appropriate appeal. 3. In view of the aforesaid statement, the instant writ petition is dismissed as withdrawn with the aforesaid liberty. Time taken before this Court could not be completed for the purposes of limitation, provided the appeal is filed within 30 days of the instant order being uploaded on the website of this court. 4. All pending applications stand disposed of. (ASHUTOSH KUMAR),J (ARUN MONGA),J 35/Mohita/Prashant