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[2026:RJ-JP:21082-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Civil Writ Petition No. 18162/2024

M/s Mukundgarh Indane, Near Bsnl Office, Mukungarh,

Nawalgarh, Jhunjhunu, Rajasthan, 333707, Through Its

Proprietor Mr. Kailash Chandra Khariya, S/o Mr. Sukhveer Singh,

Aged About 54 Years, Ward No.16, Near Kanoria Hospital,

Mukundgarh, (Rural), Jhunjhunu, Rajasthan-333705.

----Petitioner

Versus

1. Union Of India, Through The Secretary, Ministry Of

Finance, Department Of Revenue, New Delhi.

2. Central Board Of Indirect Taxes And Customs,

Department Of Revenue, Ministry Of Finance, Government

Of India, Having Office At North Block, New Delhi Through

Its Chairman.

3. The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue

Circle, C-Scheme, Jaipur-302005.

4. State Of Rajasthan, Through The Additional Chief

Secretary (Finance), Government Of Rajasthan, 1St Floor,

Main Building, Government Secretariat, Janpath, Jaipur-

302005.

5. State Of Rajasthan, Through The Joint Commissioner,

State Tax, Circle-Jhunjhunu, Kar Bhawan, Mandawa Mod,

Jhunjhunu, Bikaner, Rajasthan.

6. The Appellate Authority, State Tax, Kar Bhawan, Tulsi

Circle, Bikaner, Rajasthan.

----Respondents

For Petitioner(s) : Mr. Akshay Bishnoi on behalf of

Mr. Ravi Gupta

For Respondent(s) : Mr. Rohan Mittal, AAAG with

Mr. Kuldeep Singh Rathore, AAAG &

Ms. Chelsi Aggarwal

Mr. Raj Kumar Yadav

HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA

HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order

[2026:RJ-JP:21082-DB] (2 of 3) [CW-18162/2024]

19/05/2026

1. Heard.

2. The challenge in this present writ petition is to the order

passed under Section 73 of the CGST Act, (for short ‘the Act of

2017’) as well as the order passed by in appeal under Section 107

of the RGST/CGST Act.

3. Since the Tribunal has started functioning, further appeal

may be filed before the Tribunal in terms of Section 112 of the Act

of 2017. So far as the question regarding the validity of

notification issued under Section 168A of the CGST Act and the

provisions of Section 168 of the CGST Act itself are concerned,

they are subject matter of scrutiny before the Hon’ble Supreme

Court in Special Leave to Appeal (C) No.4240/2025.

4. We have already disposed of several writ petitions; one of

which is D.B. Civil Writ Petition No.16649/2025-Eagle Trans

Shipping and Logistics India Private Limited Vs. Union of

India & Ors., decided on 22.08.2025, where aforesaid similar

challenge was made and it was observed as under:

“1. On facts it is noticed that the petitioners have already

filed a reply to the show cause notice issued under Section

73 of the CGST Act, 2017 and adjudication has already been

done on the said aspects.

2. Keeping in view that the statutory remedy of appeal is

available under Section 107 of the DGST Act, SGST Act as

well as CGST Act, we would not interfere with the impugned

orders, so far as the merits of the case are concerned.

However, the question of validity of the notification issued

under Section 168A of CGST Act, 2017 and provisions of

Section 168 itself are a subject-matter of scrutiny before the

Hon'ble Supreme Court in Special Leave to Appeal (C)

No.4240/2025.

3. We therefore, leave it open to the petitioners to either

make submissions if they so choose before the Apex Court or

to wait for the final adjudication by the Apex Court. Of

course, the validity of the impugned order with respect to

the aspects of Section 168A of CGST Act, 2017 would be

governed by the order passed by the Hon'ble Supreme

Court. Our views are buttressed by the view, which has

[2026:RJ-JP:21082-DB] (3 of 3) [CW-18162/2024]

taken by the High Court of Delhi in its decision dated

05.05.2025 in W.P. (C) No.6290/2024 and CM Application

No.26217/2024, we accordingly, leave it open to the

petitioners to challenge the order on merit in appeal. If an

appeal is preferred within a period of one month henceforth,

the same shall be examined purely on merits without delving

on the questions of limitation.

4. In view of the above, all the petitions are disposed of

accordi