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2026 Supreme(Online)(Raj) 19365
HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
SANJAY K. AGRAWAL,
VINIT KUMAR MATHUR
M/S MAHAVEER ENTERPRISES – Appellant
Versus
STATE OF RAJASTHAN – Respondent
CW / 3264 / 2026
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[2026:RJ-JD:45184-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3264/2026 CNR: RJHC010142762026 | URN: CW / 6046U / 2026 M/s Mahaveer Enterprises, Having Its Principal Place Of Business At Dhanari Kalan, Jodhpur, Rajasthan, 342037 Through Its Proprietor Shri Lalit Jain, Aged About 25 Years, S/o Lunakar Jain R/o Mahajano Ka Bas, Dhanari Kalan, Jodhpur, Rajasthan, 342037.
----Petitioner Versus
1. State Of Rajasthan, Through The Secretary, Department Of Finance, Secretariat, Jaipur, 302005.
2. Union Of India, Through The Secretary Finance, Ministry Of Finance, Department Of Revenue, Government Of India, Shastri Bhawan, New Delhi-110001.
3. The Chief Commissioner (Sgst), Commercial Tax Dept, Kar Bhawan, Ambedkar Circle, Jaipur 302005.
4. The Joint Commissioner, State Tax, Circle E, Zone-
Jodhpur-Ii, Room No.307, Kar Bhawan, Paota, Jodhpur, 342006.
5. The Deputy Commissioner, State Tax, Circle E, Zone-
Jodhpur-Ii, Room No.309, Kar Bhawan, Paota, Jodhpur, 342006.
----Respondents For Petitioner : Mr. Sharad Kothari Mr. Chirag Soni For Respondents : Mr. Mahaveer Bishnoi, AAG with Mr. Harshvardhan Singh Mr. Rajvendra Saraswat with Mr. Rishabh Dadhich Mr. Jitesh Suthar HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE VINIT KUMAR MATHUR
Order
##PAGE2##[2026:RJ-JD:45184-DB] (2 of 2) [CW-3264/2026]
18/09/2026
1. Heard learned counsel for the parties.
2. Since the order dated 20.02.2025 passed by the adjudicating authority is appealable under Section 107(1) of the Act of 2017, we are not inclined to entertain the writ petition.
3. Learned counsel for the petitioner seeks liberty to file appeal before the appellate authority within a period of two weeks.
4. Learned counsel for the respondent-Revenue submits that if the appeal is filed within the aforesaid period, the question of limitation shall not be raised by them.
5. In that view of the matter, the present writ petition is disposed of with a liberty to the petitioner to file the appeal before the appellate authority within a period of two weeks.
(VINIT KUMAR MATHUR),J (SANJAY K. AGRAWAL),CJ
10/Jayesh Soni
