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2025 Supreme(Raj) 2699

HIGH COURT OF JUDICATURE FOR RAJASTHAN, BENCH AT JAIPUR
SAMEER JAIN
Atar Singh, S/o. Har Kishan – Appellant
Versus
State Of Rajasthan, Through Secretary, Finance Department – Respondent


Advocates Appeared:
For the Petitioner:Mr. R.B. Mathur, Sr. Advocate assisted by Ms. Falak Mathur, Mr. Manish Bhodiwal, Mr. Utsav, Mr. Aditya Sharma, Mr. Amit Malani.
For the Respondent: Mr. Bharat Vyas, AAG with Mr. Harshvardhan Katara.

Table of Content
1. challenge to the license extension and refund not meeting imposed conditions. (Para 1 , 2)
2. licensees' financial distress and government directives necessitating license extension. (Para 3 , 4 , 5)
3. excise commissioner's unauthorized interpretation impacting license agreements. (Para 6 , 7 , 8)
4. respondents argue petitions are premature; clarifications are within authority. (Para 9 , 10 , 11 , 12)
5. complex factual issues not suited for writ jurisdiction. (Para 13 , 14)
6. petitioners' license status and government inaction on refunds. (Para 15)
7. confusion in policy application and lack of contemporaneous invocation. (Para 16 , 17 , 18)
8. lack of cause of action; petitions deemed premature. (Para 19 , 20)
9. court's directives for handling representations on refunds. (Para 21)
10. final disposal of petitions and pending applications. (Para 22 , 23)

JUDGMENT :

SAMEER JAIN, J.

1. In the present batch of writ petitions, the scope of the controversy involved, albeit not limited to but is broadly and predominantly defined by the threefold challenge raised regarding the extension of license period of the petitioner(s) for three months i.e. from 01.04.2024 to 30.06.2024,

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