[2026:RJ-JP:17606-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19158/2022 Bhagwan Singh S/o Samundra Singh Truck Driver, Vehicle No. RJ 14 GB 8530 C/o M/s Mayur Traders 103-D-2, Industrial Area, Jhotwara, Jaipur. ----Petitioner Versus Assistant Commissioner, C-I, Enforcement Wing-Ii, Rajasthan, State Tax, Rajasthan, Jaipur, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr. Sarvesh Jain with Ms. Sakshi Sharma For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Kuldeep Singh Rathore HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL Order 27/04/2026 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 not yet complete, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017 (for short, ‘the Act’), this petition may be disposed of with liberty to the petitioner to file an 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). [2026:RJ-JP:17606-DB] (2 of 2) [CW-19158/2022] Learned counsel for the petitioner agrees to the disposal of the petition on the aforesaid condition. Accordingly, this petition, at this stage, is disposed of with a direction that in case the petitioner makes payment as per the provisions contained in sub-Section(8) of Section 112 of 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. Pending application(s), if any, also stands disposed of accordingly. (BHUWAN GOYAL),J (MAHENDAR KUMAR GOYAL),J DIKSHA /31