[2026:RJ-JP:16551-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 954/2026 Shambhu Dayal Dewan, Aged About 58 Years, Sole Properitor Of Triveni Contractor S/o Late Sh. Omprakash Dewan Aged About 58 Years Having Office At B-23, Suraj Nagar West, Keshav Path, Civil Lines, Jaipur, Rajasthan-302006 ----Petitioner Versus 1. The Commissioner, Rajasthan State Goods And Services Tax Department, Kar Bhawan, Bhawani Singh Road, C- Scheme, Statue Circle, Jaipur, Rajasthan 302005 2. The Assistant Commissioner, Circle-I, Jaipur-1, Ward-Ii, Rajasthan, Rajasthan State Goods And Services Tax Department, Kar Bhawan, Bhawani Singh Road, C- Scheme, Statue Circle, Jaipur, Rajasthan - 302005 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110 001, Through Its Secretary 4. State Of Rajasthan, Through The Joint Secretary (Tax), Finance Department, 1St Floor, Main Building, Government Secretariat, Jaipur-302005, Rajasthan ----Respondents For Petitioner(s) : Mr. Prateek Kedawat For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 20/04/2026 1. After arguing for some time, learned counsel for petitioner wants to withdraw this writ petition with liberty to file appeal before the appellate authority. [2026:RJ-JP:16551-DB] (2 of 2) [CW-954/2026] 2. In that view of the matter, the instant writ petition is disposed of with liberty as aforesaid. 3. In the event of appeal being filed by the petitioner, the appellate authority is directed to consider the same on merits without going into the issue of limitation subject to pre-deposit, as required. 4. The appellate authority shall give an opportunity of hearing to both the parties and decide the appeal within a period of six months from today in accordance with law. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J CHETNA BEHRANI /50