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[2026:RJ-JP:3745-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Civil Writ Petition No. 12405/2021

Adapt Infra Private Limited, Having Registered Office At 602,

Apex Tower, Lal Kothi Scheme, Tonk Road Jaipur - 302015

Through Its Director Shri Gaurav Khandelwal S/o Shri Prakash

Chand Khandelwal

----Petitioner

Versus

1. Principal Commissioner, Central Goods And Services Tax,

New Central Revenue Building, Statue Circle, C-Scheme,

Jaipur, Rajasthan-302001.

2. Joint Commissioner, Anti Evasion, Central Goods And

Services Tax, New Central Revenue Building, Statue

Circle, C-Scheme, Jaipur Rajasthan-302001

3. Commissioner, Commercial Taxes Department, Rajasthan

State Goods And Service Tax, Kar Bhawan, Ambedkar

Circle, C-Scheme, Jaipur.

4. Deputy Commissioner, State Tax, Anti Evasion, Zone Iii,

Rajasthan State Goods And Service Tax, Zonal Kar

Bhawan, Jhalana Doongri Institutional Area, Jaipur,

Rajasthan.

5. Assistant Commissioner, State Tax, Circle N, Rajasthan

State Goods And Service Tax Zonal Kar Bhawan, Jhalana

Doongri Institutional Area, Jaipur, Rajasthan.

----Respondents

Connected With

D.B. Civil Writ Petition No. 12365/2021

Gaurav Khandelwal S/o Shri Prakash Chand Khandelwal,

Resident Of 802-803, Somdutt Landmark, Coral Block, Hawa

Sadak, Civil Lines, Jaipur, Rajasthan - 302006

----Petitioner

Versus

1. Principal Commissioner, Central Goods And Services Tax,

New Central Revenue Building, Statue Circle, C-Scheme,

Jaipur, Rajasthan-302001.

2. Joint Commissioner, Anti Evasion, Central Goods And

Services Tax, New Central Revenue Building, Statue

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[2026:RJ-JP:3745-DB] (2 of 5) [CW-12405/2021]

Circle, C-Scheme, Jaipur Rajasthan-302001

3. Commissioner, Commercial Taxes Department, Rajasthan

State Goods And Service Tax, Kar Bhawan, Ambedkar

Circle, C-Scheme, Jaipur.

4. Deputy Commissioner, State Tax, Anti Evasion, Zone Iii,

Rajasthan State Goods And Service Tax, Zonal Kar

Bhawan, Jhalana Doongri Institutional Area, Jaipur,

Rajasthan.

5. Assistant Commissioner, State Tax, Circle N, Rajasthan

State Goods And Service Tax Zonal Kar Bhawan, Jhalana

Doongri Institutional Area, Jaipur, Rajasthan.

----Respondents

D.B. Civil Writ Petition No. 14623/2021

Hari Singh Choudhary S/o Shri Gaja Nand Choudhary, Resident

Of 87, Mansinghpura, Tonk Road, Durgapur, Jaipur, Rajasthan -

302018.

----Petitioner

Versus

1. Principal Commissioner, Central Goods And Services Tax,

New Central Revenue Building, Statue Circle, C-Scheme,

Jaipur, Rajasthan-302001.

2. Joint Commissioner, Anti Evasion, Central Goods And

Services Tax, New Central Revenue Building, Statue

Circle, C-Scheme, Jaipur Rajasthan-302001

3. Commissioner, Commercial Taxes Department, Rajasthan

State Goods And Service Tax, Kar Bhawan, Ambedkar

Circle, C-Scheme, Jaipur.

4. Deputy Commissioner, State Tax, Anti Evasion, Zone Iii,

Rajasthan State Goods And Service Tax, Zonal Kar

Bhawan, Jhalana Doongri Institutional Area, Jaipur,

Rajasthan.

5. Assistant Commissioner, State Tax, Circle N, Rajasthan

State Goods And Service Tax Zonal Kar Bhawan, Jhalana

Doongri Institutional Area, Jaipur, Rajasthan.

----Respondents

D.B. Civil Writ Petition No. 14625/2021

Rinkal Khandelwal W/o Gaurav Khandelwal, Resident Of 802-

803, Coral Block, Somdatt Landmark, Civil Line, Hawa Sadak,

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(Downloaded on 31/01/2026 at 12:05:32 PM)

[2026:RJ-JP:3745-DB] (3 of 5) [CW-12405/2021]

Jaipur, Rajasthan-302006.

----Petitioner

Versus

1. Principal Commissioner, Central Goods And Services Tax,

New Central Revenue Building, Statue Circle, C-Scheme,

Jaipur, Rajasthan-302001.

2. Joint Commissioner, Anti Evasion, Central Goods And

Services Tax, New Central Revenue Building, Statue

Circle, C-Scheme, Jaipur Rajasthan-302001

3. Commissioner, Commercial Taxes Department, Rajasthan

State Goods And Service Tax, Kar Bhawan, Ambedkar

Circle, C-Scheme, Jaipur.

4. Deputy Commissioner, State Tax, Anti Evasion, Zone Iii,

Rajasthan State Goods And Service Tax, Zonal Kar

Bhawan, Jhalana D