HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3665/2026 M/s N.a Enterprises, Through Its Proprietor Shri Anil Kumar Gupta F-540, Road No-1D, Vki Area, Jaipur- 302013 (Rajasthan)

----Petitioner Versus

1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi- 110001

2. Additional Commissioner, Central Goods And Service Tax Department, Ncrb, Statue Circle, C-Scheme, Jaipur.

3. State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur- 302015 ----Respondents For Petitioner(s) : Mr. Sarvesh Jain For Respondent(s) : Mr. Rohan Mittal, for Ms. Mahi Yadav, AAG HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

27/03/2026

1. Learned counsel for the petitioner submits that the issue involved in the present writ petition has already been considered and decided by a Co-ordinate Bench of this Court in the matter of ‘M/s. Kota Metals & Anr. vs. The Additional Commissioner (Adjudication) & Ors.’, (D.B. Civil Writ Petition No.19707/2025) vide order dated 16.12.2025, wherein the following order was passed:

“1. It is stated that the show cause notice under Section 74 of the Central Goods and Ser