[2026:RJ-JP:10505-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9289/2024 M/s. Parnami Logistics India Pvt. Ltd., S-16A, Land Mark Build- ing, Mahaveer Marg, C-Scheme, Jaipur Through Its Authorized Signatory Udai Parnami S/o. Sh. Ashok Parnami R/o 314, Adrash Nagar, Jaipur 302004 ----Petitioner Versus 1. Union Of India, Through Secretary Finance Department, Government Of India, New Delhi 2. State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Rajasthan, Jaipur 3. Apellate Authority, Addl./ Joint Commissioner (Appeals), State Goods And Service Tax, Ambedkar Circle, Jaipur 4. Deputy Commissioner, State Goods And Service Tax, Cir- cle-I, Jaipur Iii, Jaipur ----Respondents For Petitioner(s) : Mr. Purushottam Lal Hissaria For Respondent(s) : Mr. Sandeep Pathak & Mr. Arnav Singh Ms. Mahi Yadav, AAG Mr. Rohan Mittal Ms. Harshita verma Ms. Harshita Sharma Ms. Chelsi Agarwal HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 12/03/2026 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 [2026:RJ-JP:10505-DB] (2 of 3) [CW-9289/2024] 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 consti- tuted 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 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 consti- tuted. In support of his submission, he places reliance upon a circular dated 23.03.2020 issued by Government of Ra- jasthan 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 Subsection (8) of Section 112of the Act, further proceedings shall not be drawn for recovery of the balance amount, provided that the petitioner avails [2026:RJ-JP:10505-DB] (3 of 3) [CW-9289/2024] 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 de- posit the amount as per the provision of Section 112(8) of the Act within three months from today. (VINIT KUMAR MATHUR),J (PUSHPENDRA SINGH BHATI),J 54-Shahenshah/Nitin/-