[2026:RJ-JD:16087-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 18915/2024

1. M/s Gyankeer Tobacco Products Pvt. Ltd., Having its Registered Office At NH 8, Upli Oden, Nathdwara, Rajsamand-313301, Rajasthan, Through Its Authorized Signatory Shri Suresh Kumar Keer, S/o Devi Lal Keer, Aged About 39 Years, R/o Upla Chorahya, Upali Odan, Rajsamand, Rajasthan-313301.

2. Suresh Kumar Keer, Director Of M/s Gyankeer Tobacco Products Pvt. Ltd., S/o Devi Lal Keer, Aged About 39 Years, R/o Upla Chorahya, Upali Odan, Rajsamand, Rajasthan-313301.

----Petitioners Versus

1. Additional Commissioner, Central Excise And Central Goods and Services Tax Commissionerate, H-Block, 100 Feet Road, Sector-14, Hiran Magri, Udaipur, Rajasthan.

2. Rajasthan Appellate Authority For Advance Ruling, Goods And Service Tax, NCR Buidling, Statute Circle, C-Scheme, Jaipur, Rajasthan-302005.

3. Rajasthan Authority For Advance Ruling, Goods and Services Tax, Kar Bhawan, Ambedkar Circle, Near Rajasthan High Court, Jaipur, Rajasthan-302005.

4. Deputy Commissioner, State Tax, Zone-Bhilwara, Circle-

II, Commercial Taxes Department, Rajasmand, Rajasthan ----Respondents For Petitioner(s) : Mr. San