[2026:RJ-JD:14297-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5700/2024 M/s Shree Chamunda Steels, Situated Dunec Motors Ke Samne, Gajner Road, Bikaner Through Its Proprietor Chandra Aswani W/ o Ramesh Kumar Aswani, Aged 59 R/o Wards No. 14, Behind Naveen Adarsh Vidya Mandir School Near Airtel Tower, Suratgarh, Ganganagar, Suratgarh, Rajasthan, 335804.

----Petitioner Versus

1. Union Of India, Through Its Secretary Department Of Revenue, Ministry Of Finance North Block, New Delhi.

2. State Of Rajasthan, Ministry Of Finance Through Its Secretary.

3. Goods And Service Tax Council, Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110001.

4. Joint Commissioner, State Goods And Services Tax, Room No. 220, First Floor, Kar Bhawan, Tulsi Circle, Bikaner

334001.

----Respondents For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta Mr. Dinesh Kumar Bishnoi Mr. Kalpit Shishodia Mr. Chirag Soni For Respondent(s) : Mr. Bharat Vyas, Sr. Advocate, A.S.G.

assisted by Mr. Vaibhav Bhansali Mr. Mahaveer Bishnoi, A.A.G.

Mr. Rajvendra Saraswat Mr. Rishabh Dadhich Mr. Rajat Arora Mr. Nilesh Choudhary for Mr. Kuld