[2026:RJ-JD:17944-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15963/2025 Adarsh Vidhya Mandir Senior Secondary School, Having Its Registered Address At Lalsagar, Jodhpur (Rajasthan Through Its Manager Mishri Lal Pajapati Son Of Shri Suraj Ram, Aged About 46 Years, Resident Of Sutram, Adarsh Vidhya Mandir, K.n. Nagar, Jodhpur Rajasthan.

----Petitioner Versus

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

2. The Joint Secretary, Tax Research Unit - Ii, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

3. The Principal Commissioner, Central Goods And Service Tax Commissionerate, Jodhpur, Rajasthan

4. The Central Board Of Indirect Taxes And Customs, R. No.

227 B, Cbic, Ntc House, 3Rd Floor, Department Of Revenue, North Block, New Delhi 110001.

5. The Goods And Service Tax Council, Gst Council, Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi 110001.

6. The Board Of Secondary Education, Rajasthan, Through Its Secretary, Civil Lines, Ajmer, Rajasthan.

----Respondents For Petitioner(s) : Mr. Himanshu Bumb For Respo