[2026:RJ-JP:3828-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5374/2025 M/s Sharma Construction, (Gstin 08Acvfs7450B1Zr) Having Its Principal Place Of Business At 45, Nalanda Vihar, Maharani Farm, Durgapura, Jaipur, Rajasthan-302018, Through Its Partner Shankar Lal Sharma S/o Shri Ramkishore Sharma, Aged About 45 Years, R/o Plot No.45, Nalanda Vihar, Maharani Farm, Durgapura, Jaipur. ----Petitioner Versus 1. Union Of India, Through Its Principal Secretary, Ministry Of Finance, New Delhi. 2. Principal Secretary, Department Of Revenue, New Delhi. 3. Director, Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi. 4. State Goods And Services Department, Government Of Rajasthan Through Its Commissioner, Kar Bhawan, Ambedkar Circle, Jaipur. 5. Appellate Authority, State Taxes, Jaipur-Iii, Kar Bhawan, Ambedkar Circle, Jaipur. 6. Deputy Commissioner, State Tax, Circle-F, Jaipur-Iii, Room No.418, Jhalana Institutional Area, Jaipur. 7. Executive Engineer, Medical Health Division-Ii, Jaipur. ----Respondents For Petitioner(s) : Mr. Ramesh Chandra Aggarwal. For Respondent(s) : Ms. Mahi Yadav, AAG. Mr. Sandeep Pathak, AAG Ms. Harshita Verma. Mr. Rohan Mittal. HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA O R D E R 28/01/2026 1. Learned counsel appearing for the respective parties jointly submit that the issue involved in the present writ petition is no more res-integra and stands covered by the decision rendered by a Coordinate Bench of this Hon'ble Court in Eagle Trans [2026:RJ-JP:3828-DB] (2 of 2) [CW-5374/2025] Shipping And Logistics India Private Limited v. Union of India & Ors. : D.B. Civil Writ Petition No.16649/2024 and other connected writ petitions decided on 22.08.2025. The said order dated 22.08.2025 is reproduced as hereunder: "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." 2. In view of the position as reflected in the afore-quoted order, the instant writ petition is partly allowed, and accordingly, while quashing and setting aside the impugned order dated 21.02.2025, the matter is remanded back to the appellate authority, which shall be decided on merits on the same terms as laid down in Eagle Trans Shipping (supra). All pending applications, if any, stand disposed of. (SANGEETA SHARMA),J (DR.PUSHPENDRA SINGH BHATI),J 70-Zeeshan