[2026:RJ-JP:28404-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5969/2025 CNR: RJHC020254032025 | URN: CW / 14164U / 2025 M/s Bharat Potteries Ltd., F-555-559 And C-554A, Road No 6, Vkia Jaipur, Rajasthan- 30201318, Through Its Authorized Signatory Shri Krishan Gopal Sharma S/o Late Bankat Lal Sharma, Aged About 68 Years, R/o Plot No. 17, Hanuman Nagar- A Benar Road, Jhotwara, Jaipur 302012. ----Petitioner Versus 1. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001. 2. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan- 302005. 3. Appellate Authority, State Tax, Jaipur-Ii, Jaipur, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan. 4. The Proper Officer, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Ms. Shradha Agarwal (Through V.C.) For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 23/07/2026 1. The Petitioner is before this Court assailing the Order-in-Appeal dated 21.03.2024 (Annexure-7), passed by respondent No.-3, whereby the Petitioner's appeal was dismissed and thus, Order-in-Original dated [2026:RJ-JP:28404-DB] (2 of 2) [CW-5969/2025] 21.03.2023, raising a demand of Rs.3,65,59,288/- towards wrongful availment of GST was upheld. 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, she 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 In view of the aforesaid statement, the instant writ petition is dismissed as withdrawn with liberty to avail the appellate remedy.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 of the instant order being uploaded on the website of this Court, the time spent before this Court shall not be computed for the purpose of limitation. All the issues and contentions raised on the instant writ petition are kept open to be adjudicated on merits by learned Tribunal. 4. All pending applications also stand disposed of. (ASHUTOSH KUMAR),J (ARUN MONGA),J 15/Tushar/Prateek