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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9328/2026 CNR: RJHC010408742026 | URN: CW / 17161U / 2026 Asif Belim ----Petitioner Versus Union Of India ----Respondent Connected With D.B. Civil Writ Petition No. 9407/2026 CNR: RJHC010408702026 | URN: CW / 17304U / 2026 Asif Belim ----Petitioner Versus Union Of India ----Respondent For Petitioner(s) : Mr. Priyesh Kasliwal For Respondent(s) : Mr. Mahaveer Bishnoi,AAG with Mr. Harshwardhan Singh Mr. Vaibhav Bhansali for Mr. Bharat Vyas, ASG HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order

18/09/2026

1. Learned counsel for the petitioners submits that Section 93(1)(b) of the Central Goods and Services Tax Act, 2017 is unconstitutional in light of the decision rendered by the Hon’ble Supreme Court in the case of Shabina Abraham vs. Collector of Central Excise and Customs 2015 (322) E.L.T. 372 (S.C)

dated 29.07.2015.

2. Issue notice to the respondents.

(2 of 2) [CW-9328/2026]

3. Mr. Vaibhav Bhansali, assistant to Mr. Bharat Vyas, learned Sr. Advocate, appears and accepts notice on behalf of respondent No.1.

4. Mr. Mahaveer Bishnoi, learned AAG appears and accepts notice on behalf of respondents No. 2 and 3.

5. Two weeks’ time is granted to the learned counsel for the respondents to file reply.

6. Application for grant of interim relief filed by the petitioners shall be considered on the next date of hearing.

7. List these cases after ten weeks.

(VINIT KUMAR MATHUR),J (SANJAY K. AGRAWAL),CJ

11-12/Divya Prajapat