[2026:RJ-JP:2093-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 685/2026 M/s JNS Enterprises, Shyam Vihar, Diggi Malpura Road, Madrampura, Sanganer, Jaipur, Rajasthan, 302029 Through Its Proprietor Mrs. Rinkal Sharma, W/o Mr. Nand Kishor Sharma, Aged About 39 Years, A-102, Block-A, Manglam Tarang, Muhana Mandi Road, Near Power-House, Muhana, Jaipur, Rajasthan, 302029. ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi. 2. Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Office At North Block, New Delhi, Through Its Chairman. 3. The Chief Commissioner, CGST, Jaipur Zone, NCRB, Statue Circle, C-Scheme, Jaipur-302005. 4. State Of Rajasthan, Though The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005 5. The Chief Commissioner, Commercial Tax Department, Kar Bhawan, Jaipur-302004. 6. The Deputy Commissioner, Ward-AC/CTO, Circle-M, Jaipur-III, State Tax Department, Room No.105, Ist Floor, BSNL Building, Behind Nagar Nigam, Lalkothi, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Aditya Godara, AAAG with Mr. Rohan Mittal Mr. Raghav Sharma for Mr. Samit Bishnoi HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order [2026:RJ-JP:2093-DB] (2 of 3) [CW-685/2026] 19/01/2026 1. Issue notice to respondents. 2. Mr. Raghav Sharma, learned counsel accepts notice on behalf of respondent No.1 to 3. 3. Mr. Aditya Godara, learned Assistant Additional Advocate General counsel accepts notice on behalf of respondents No.4 to 6. 4. Both the counsels are ad idem that the issue stands adjudicated by order of this Court dated 22.08.2025 in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors.: D.B. Civil Writ Petition No.16649/2024 and another connected petitions in a manner as under: “1. On facts it is noticed that the petitioners have already filed a reply to the show cause notice issued under Section 73 of the CGST Act, 2017 and adjudication has already been done on the said aspects. 2. Keeping in view that the statutory remedy of appeal is available under Section 107 of the DGST Act, SGST Act as well as CGST Act, we would not interfere with the impugned orders, so far as the merits of the case are concerned. However, the question of validity of the notification issued under Section 168A of CGST Act, 2017 and provisions of Section 168 itself are a subject-matter of scrutiny before the Hon'ble Supreme Court in Special Leave to Appeal (C) No.4240/2025. 3. We therefore, leave it open to the petitioners to either make submissions if they so choose before the Apex Court or to wait for the final adjudication by the Apex Court. Of course, the validity of the impugned order with respect to the aspects of Section 168A of CGST Act, 2017 would be governed by the order passed by the Hon'ble Supreme Court. Our views are buttressed by the view, which has taken by the High Court of Delhi in its decision dated 05.05.2025 in W.P. (C) No.6290/2024 and CM Application No.26217/2024, we accordingly, leave it open to the petitioners to challenge the order on merit in appeal. If an appeal is preferred within a period of one month henceforth, the same shall be examined purely on merits without delving on the questions of limitation. 4. In view of the above, all the petitions are disposed of accordingly. 5. Pending application(s), if any, also stand disposed of.” [2026:RJ-JP:2093-DB] (3 of 3) [CW-685/2026] 5. In view of the above order passed by this Court in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. (supra), the present petition stands disposed of mutatis mutandis. 6. All pending applications also stands disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/14