[2026:RJ-JP:6173-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19404/2025 Deepak Singh @ Dipa Singh S/o Sh. Hari Singh, Address- Kailash Puri Station Road, Near Parasuram Dharamsala, Bharatpur, Ra- jasthan- 321001, Proprietor M/s Shree Sidhi Vinayak Trading Company, Nai Mandi, Station Road, Bharatpur (Rajasthan).

----Petitioner Versus

1. Union Of India, Through Chief Commissioner, Goods And Services Tax, Jaipur Zone, Ncrb, Statue Circle, Jaipur.

2. The Commissioner, Central Goods And Services Tax, A Block, Surya Nagar, Alwar.

3. The Additional Commissioner, Cgst Commissionerate, A Block, Surya Nagar, Alwar.

4. State Of Rajasthan, Through The Chief Commissioner, Ra-

jasthan Goods And Services Tax, Kar Bhawan, Jaipur.

----Respondents For Petitioner(s) : Mr. Kawal Singh Loha with Mr. Rajesh Kumar Arora For Respondent(s) : Mr. Sandeep Pathak with Mr. Arnav Singh HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order

10/02/2026

1. Heard.

2. Learned counsel for the petitioner has relied on the judgment passed by the Hon’ble Supreme Court in the case of M/s Magadh Sugar & Energy Ltd. Vs. State of Bihar & Ors. (