[2026:RJ-JP:1847-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 575/2026 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, Commerical 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) : Ms. Mahi Yadav, AAG assisted by Mr. Rohan Mittal & Ms. Harshita Verma HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 16/01/2026 1. Heard. 2. The issue raised in the present petition stands finally adjudicated by this Court in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and [2026:RJ-JP:1847-DB] (2 of 2) [CW-575/2026] Ors. (D.B. Civil Writ Petition No.16649/2024) decided on 22.08.2025 and other connected matters, wherein this Court noticing that the challenge to Section 168 of the CGST Act, 2017 is under consideration before the Hon’ble Supreme Court in Special Leave to Appeal (C) No.4240/2025, observed as under: “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 dated05.05.2025 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.” 3. Keeping in view the above, we dispose of the present petition in the aforesaid terms mutatis mutandis. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ N.GANDHI/RAJAT/43