HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2474/2026 Rajasthan State Pollution Control Board ----Petitioner Versus Joint Commissioner Of Central Tax ----Respondent For Petitioner(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Kinshuk Jain, Senior Standing Counsel Mr. Kuldeep Singh, AAAG Ms. Yuvika Pilania, AGC Mr. Arun Kumar, AGC Mr. Yuvraj Singh Rajawat HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

17/02/2026 Learned counsel for the petitioner submits that the issue involved in this writ petition has been considered and decided by the co-ordinate Bench of this Court in the matter of M/s Kota Metals & Anr. Vs. The Addl. Commissioner (Adjudication) & Ors. In D.B. Civil Writ Petition No.19707/2025, wherein on 16.12.2025, following order was passed:-

“1. It is stated that the show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 has been issued for the years 2018-2019 to 2023-2024 through a single show cause notice and adjudicatory order has also been passed for all the years together.

2. Learned Senior Counsel appearing for the petitioners submits that the issue of limitation, cross- ex