[2026:RJ-JP:5250-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2821/2025 M/s Vanss Aluminium Design Llp, Through Its Authorized Signatory Nikhil Kumar Having Its Principal Place Of Business At B2-406 Avalon Residency, Bhiwadi, Rajasthan, 301019. ----Petitioner Versus 1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi 110001 2. State Of Rajasthan, Through The Principal Secretary, Ministry Of Finance, Jaipur 3. Deputy Commissioner, State Tax, Circle-B, Bhiwadi, Rajasthan 4. Additional Commissioner Appellate Authority, State Tax, Alwar, Rajasthan 5. Commissioner Of Commercial Taxes, Commercial Tax Department, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, Jaipur - 302001. ----Respondents For Petitioner(s) : None For Respondent(s) : Ms. Mahi Yadav, AAG (Through VC) with Mr. Kuldeep Singh Rathore, Mr. Aaditya Godara & Ms. Harshita Verma Mr. Pawan Pareek HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 04/02/2026 1. At the first instance, matter was passed-over. Even in the second round, no one has put in appearance on behalf of learned counsel for the petitioner to argue the matter. [2026:RJ-JP:5250-DB] (2 of 3) [CW-2821/2025] 2. Learned Additional Advocate General, Ms. Mahi Yadav appearing on behalf of the respondents through Video Conferencing, submits that the issue involved in the present writ petition has already been considered and decided by the Co-ordinate Bench of this Court in the matter of M/s. World Trade Park Ltd. Vs. Union of India & Ors. (D.B. Civil Writ Petition No.2385/2024) decided on 01.12.2025, wherein it has been held as under:- “1. Learned counsel for the parties are at ad idem that the issue involved in the present petition is covered by decision of Division Bench of this Court dated 27.11.2024, passed in D.B. Civil Writ Petition No.4740/2024 titled as Jagdamba Motors vs. Union of India & Ors. and connected matters. 2. Learned counsel for petitioner at this stage submits that the appeal against the order of First Appellate Court cannot be filed as the Tribunal is not functional. 3. Learned counsel for respondents submits that in similar matters, directions have been issued by this Court in D.B. Civil Writ Petition No.1113/2024 to which the counsel for the respondent has not raised any objection. 4. The order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024 is reproduced below:- “1. Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. 2. At the outset, learned counsel for the respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, the petition may not be kept pending but with appropriate protection available under Section 112(8) of the [2026:RJ-JP:5250-DB] (3 of 3) [CW-2821/2025] Rajasthan Goods and Services Tax, 2017 (for short ‘the Act’), this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constituted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Rajasthan Finance Department (Tax Division). 3. Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. 4. Accordingly, this petition, at this stage, is disposed off with a direction that in case petitioner makes payment as per provisions contained in Sub-section (8) of Section 112of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails statutory remedy of appeal within a period of three months from the date of the constitution of the Tribunal.” 5. The petition is disposed of in terms of order dated 15.02.2024 passed in D.B. Civil Writ Petition No.1113/2024. Let petitioner deposit the amount as per the provision of Section112(8) of the Act within three months from today.” 3. In that view of the matter, the present writ petition is disposed off in terms of the order passed by the co-ordinate Bench of this Court in the case of M/s. World Trade Park (supra). (RAVI CHIRANIA),J (INDERJEET SINGH),J Monika/89