[2026:RJ-JP:15821-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10370/2018 M/s Gupta Enterprises, 215, Avadhpuri-Ii, Mahesh Nagar, Jaipur Raj. Through Its Authorized Signatory And Proprietor Shambhu Dayal Gupta ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building, Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst ----Respondent Connected With D.B. Central/excise Appeal No. 61/2018 M/s. Yadav Construction Co., 23, Sunder Vihar, Durgapura, Jaipur Raj. Through Its Proprietor Mr. Gopal Lal Yadav ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Cgst, Jaipur ----Respondent D.B. Central/excise Appeal No. 62/2018 M/s. Gupta Enterprises, 215, Avadhpuri-Ii, Mahesh Nagar, Jaipur Raj. Through Its Authorized Signatory Shambhu Dayal Gupta ----Petitioner Versus Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst, Jaipur ----Respondent D.B. Civil Writ Petition No. 10371/2018 M/s. Yadav Construction Co., 23, Sunder Vihar, Durgapura, Jaipur Raj. Through Its Proprietor Mr. Gopal Lal Yadav ----Petitioner Versus [2026:RJ-JP:15821-DB] (2 of 2) [CW-10370/2018] Commissioner Of Central Excise And Service Tax, Jaipur-I, Ncrb Building Statue Circle, C-Scheme, Jaipur Presently Renamed As Commissioner Of Gst ----Respondent For Petitioner(s) : Mr. Daksh Pareek. For Respondent(s) : Mr. Kinshuk Jain. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 16/04/2026 Learned counsel for both the parties are in agreement that the issue involved herein has already been considered and decided by the Hon’ble Supreme Court in the matter of M/S. Tarachand Chaudhary Vs. Commissioner of Central Excise and Service Jaipur-I passed in Civil Appeal No.14118/2015 decided on 10.09.2024. In view of the above, the petitions as well as the appeals are dismissed in view of the order passed by the Hon’ble Supreme Court in the matter of M/S. Tarachand Chaudhary (supra). All the pending application(s) stands also disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J MG/32-35