[2026:RJ-JD:17161-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 10937/2021 Arawali Engineers, F-669, Basni Phase-Ii, Marudhar Industrial Area, Jodhpur, Rajasthan.

----Petitioner Versus

1. Union of India, Through Secretary, Department Of Revenue, Ministry of Finance, Government of India, New Delhi.

2. The Additional Commissioner (Appeals), CGST And Central Excise Duty Commissionerate, G-105, Road No. 5, New Jodhpur Industrial Area Near Diesel Shed, Jodhpur.

3. The Assistant Commissioner, Central Goods And Service Tax Division-A, O2E/1, Subhash Enclave, Op. Af Central School No. 1, Abhaygarh Scheme, Jodhpur.

----Respondents For Petitioner(s) : Mr. Anil Bhansali For Respondent(s) : Mr. Kuldeep Vaishnav Mr. Nilesh Choudhary HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order (Oral)

13/04/2026 Per: Arun Monga, J.

1. The present writ petition is directed against the order dated 14.10.2020 passed by the Assistant Commissioner (CGST), Jodhpur, whereby the refund claims of the petitioner came to be rejected, as well as the Order-in-Appeal dated 26.02.2021 passed by the Additional Commissioner (Appeals), Jodhpur, whereby the appeal preferred