[2026:RJ-JP:17863-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7374/2026

1. Yash Goyal, S/o Shri Rajendra Kumar Goyal, Aged About

29 Years, R/o Plot No. 84, Lions Lane Parvati Marg, Vaishali Nagar, Jaipur.

2. M/s Shree Shyam Glass Company, Having Its Registered Place Of Business At G-1/132 Riico Industrial Area, Bagru Extension, Bagru, Jaipur, Rajasthan-303007 Through Its Proprietor Yash Goyal, S/o Shri Rajendra Kumar Goyal, Aged Around 59 Years, R/o Plot No. 84, Lions Lane Parvati Marg, Vaishali Nagar, Jaipur.

----Petitioners Versus

1. The Joint Commissioner, Office Of The Principal Commissioner, Central Goods And Services Tax, Cgst And Central Excise Commissionerate, N.c.r Building, Statue Circle, C-Scheme, Jaipur - 302005

2. The Additional Commissioner, Central Goods And Service Tax Commissionerate, Anti-Evasion Branch, Ncr Building, Statue Circle, C-Scheme, Jaipur-302005.

3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001 Through Its Revenue Secretary

4. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building,