Authorized Signatory Atul Pareek S/o Prabhu Dayal, Presently At v. Union Of India, Through Its Secretary Revenue

Judgment

1. Union Of India, Through Its Secretary Revenue, Department Of Revenue, Having Its Office At North Block, Central Secretariat, New Delhi -110001.

2. State Of Rajasthan, Through Secretary Finance, Finance Department, Having Its Office At 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur 302005.

3. Deputy Commissioner (State Tax), Circle -A, Enforcement Wing-Ii, Rajasthan, Jaipur - 302005.

4. Assistant Commissioner (State Tax), Circle-A, Enforcement Wing-II, Office Of The Deputy Commissioner, Rajasthan, Jaipur - 302005. ----Respondents Connected With D.B. Civil Writ Petition No. 1240/2024 M/s Khetan Exports, 5, Khetan Tower, Centre Spine, Vidhyadhar

Nagar, Jaipur Through Its Proprietor Shri Bajrang Lal Khetan S/o Late Shri Keshri Mal Khetan, Aged 76 Years, R/o 1-B-1, Gandhi Path, P And T Colony, Shastri Nagar, Jaipur. Versus ----Petitioner

1. Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001

2. Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001 Through Its Chairman

3. Goods And Service Tax Council (Gst Council), 5Th Floor, [2025:RJ-JP:33307-DB] (2 of 8) [CW-16649/2024] Tower-II, Jeewan Bharti Building, Janpath Road, Connaught Place, New-Delhi- 110001, Though Its Secretary,

4. Commissioner, Central Goods And Service Tax, NCR Building, Statute Circle, Jaipur

5. Superintendent, Central Goods And Services Tax, Range- Viii, Division-B, Jaipur, 2Nd Floor, Cp-21-22-23, Road No. - 1D, VKI Area, Jaipur.

6. State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur- 302005

7. Commissioner, Commercial Taxes Department (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawanisingh Road, Jaipur ----Respondents D.B. Civil Writ Petition No. 3398/2024 M/s Dharampal Premchand Ltd., Having Gst In08Aaacd1952B1Z6, Address-A188A, Road No. 6D, Vki Area, Jaipur, Rajasthan- 302013 Through Its Deputy Manager/authorized Signatory Arun Bhardwaj S/o Shri Ram Saran, Aged About 50 Years, R/o A-6/103C, Janta Flats, Paschim Vihar, West Delhi, New Delhi-110063 Versus ----Petitioner

1. Union Of India, Through Its Principal Secretary, Ministry Of Finance, New Delhi.

3. Principal Secretary, Department Of Revenue, New Delhi. Director, Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

4. State Of Rajasthan, Through Its Principal Secretary, Department Of Finance, Secretariat, Jaipur. ----Respondents D.B. Civil Writ Petition No. 4709/2024 M/s Sojitz Corporation, Wdfc Project Office Through Its Authorized Signatory Yuichi Aida, Having Its Registered Office At Sdc Monarch Building, Plot No. 236 And 237, 4Th Floor, Amrapali Marg, Vaishali Nagar, Jaipur, Rajasthan 302021. [2025:RJ-JP:33307-DB] (3 of 8) [CW-16649/2024] Versus ----Petitioner

1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001.

2. State Of Rajasthan, Through The Secretary, Ministry Of Finance, Department Of Revenue, 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan-302005

3. Additional Commissioner, Central Goods And Services Tax Commissionerate, Jaipur, NCR Building, Statue Circle, C Scheme, Jaipur- 302005.

4. Superintendent, Central Goods And Services Tax, Range - XXXII, Division- G, Sector- 10, Vidhyadhar Nagar, Jaipur. ----Respondents D.B. Civil Writ Petition No. 8000/2024 M/s New India Contractors And Developers Pvt. Ltd., Having Its Office At Vivek Vihar Colony Backside, Surya Mandir, Dausa 303303 Thorugh Its Authorized Signatory Namely Shri Rajat Turka S/o Shri Malkiat Singh, Aged 31 Years. Versus ----Petitioner

1. Union Of India, Ministry Of Finance (Department Of Revenue) No.137, North Block, New-Delhi - 110001.

2. Central Board Of Indirect Taxes, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New-Delhi-110001.

3. Gst Council, Secretariat, 5Th Floor, Tower Ii, Jeewan Bharti Building, Janpath Road, Cannaught Palace, New- Delhi-110001.

4. Deputy Commissioner, State Tax, Circle- Dausa, Zone - Alwar (Rajasthan).

5. Joint Commissioner, State Tax, Circle - Dausa, Zone - Alwar (Rajasthan).

6. The Excise And Taxation Officer-Cum-Proper Officer, Circle - Dausa, Zone - Alwar (Rajasthan)

7. State Of Rajasthan, Through Finance Secretary, Finance [2025:RJ-JP:33307-DB] (4 of 8) [CW-16649/2024] Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur -

302005. ----Respondents D.B. Civil Writ Petition No. 11548/2024 Indus Towers Limited, D-34, 2Nd And 3Rd Floor, G Business Park, C-Scheme, Subhash Marg, Jaipur, Rajasthan - 302001 Through Its Power Of Attorney Holder, Mr. Sanjay Wadhwa S/o Late Sh. Laxman Dass Wadhwa, Aged 50 Years, R/o 183A, Vedanta Apartments, Plot No.6 C, Sector 23, Dwarka, Delhi - 110077 Working As Head Taxation Versus ----Petitioner

1. State Of Rajasthan, Through Chief Commissioner, Rajasthan, State Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur - 302005

2. Deputy Commissioner, Circle-I, Zone-III, Room No. 429, Zonal Kar Bhavan, Jhalana, Jaipur - 302018

3. Union Of India, Through Commissioner Of Cgst, Jaipur, Ncr Building, Statute Circle, Jaipur - 302005

4. Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Through Chairman, North Block, New Delhi - 110001 ----Respondents D.B. Civil Writ Petition No. 13743/2024 M/s Sojitz Corporation, Through Its Authorized Signatory Mr. Yuichi Aida Having Its Registered Office At SDC Monarch Building, Plot No. 236 And 237, 4Th Floor, Amrapali Marg, Vaishali Nagar, Jaipur, Rajasthan Versus ----Petitioner

1. The Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi

2. State Of Rajasthan, Through The Secretary, Ministry Of Finance, Department Of Revenue, 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan. [2025:RJ-JP:33307-DB] (5 of 8) [CW-16649/2024]

3. Additional Commissioner, Central Goods And Services Tax Commissionerate, Jaipur, Ncr Building, Statue Circle, C Scheme, Jaipur

4. Superintendent, Central Goods And Services Tax, Range- XXXII, Division- G, Sector- 10, Vidhyadhar Nagar, Jaipur. ----Respondents D.B. Civil Writ Petition No. 13812/2024 M/s Rakesh Sons, Having Its Principal Place Of Business At Subhash Colony, Madanganj, Kishangarh, Ajmer, Rajasthan- 305801, Through Its Proprietor - Shri Rakesh Gulati Son Of Late Sh. Ram Kishan Gulati, Aged71 Years, Residing At House No. 157, Opp. D.a.v. School, Sector-14, Gurgaon, Haryana-122001. Versus ----Petitioner

1. Union Of India, Through Finance Secretary, North Block, Central Secretariat, New Delhi

2. The State Of Rajasthan, Through Secretary, Department Of Commercial Taxes, Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.

3. The Assistant Commissioner, Central Goods And Services Tax, Division-K, Central Revenue Building, Opposite Sessions Court, Jaipur Road, Ajmer-305001, Rajasthan.

4. The Superintendent, Central Goods And Services Tax, Range-Lii, Kishangarh, A-1, Laxminarayan Vihar Colony, Opposite Central Bank Of India, Ajmer Road, Kishangarh, Rajasthan.

5. The Joint/additional Commissioner, Central Goods And Services Tax, CGST And Central Excise Commissionerate, N.C.R. Building, Statute Circle, C-Scheme, Jaipur-302005, Rajasthan.

6. The Additional Commissioner (Administrative), Rajasthan Goods And Services Tax, Ajmer, Rajasthan.

7. The Assistant Commissioner, Rajasthan Goods And Services Tax, Zone-1, Circle - Anti-Evasion, Ajmer, Rajasthan.

8. The Assistant Commissioner, Central Goods And Services Tax, Audit Circle-C, Central Revenue Building, Opposite Sessions Court, Jaipur Road, Ajmer, Rajasthan-305001. [2025:RJ-JP:33307-DB] (6 of 8) [CW-16649/2024]

9. The Central Board Of Indirect Taxes And Customs, Through The Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001. ----Respondents D.B. Civil Writ Petition No. 16632/2024 M/s. Hazari Bagh Builders Pvt.ltd., 104, LIC Colony, Vaishalinagar, Ajmer - 305001 Through Its Authorized Signatory Ajeet Kumar Jain S/o. Sh. Magan Mal Abbani Versus ----Petitioner

1. Union Of India, Through Revenue Secretary, Finance Ministry, Government Of India, North Block, President Estate, New Delhi.

2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur.

3. The State Of Rajasthan, Through Chief Commissioner State Goods And Service Tax Kar Bhawan Ambedkar Circle Jaipur

4. Additional Commissioner (AE), Central Goods And Services Tax Commissionerate, NCR Building, Statue Circle, C-Scheme, Jaipur.

5. The Chairman Central Board Of Indirect Taxes, New Delhi ----Respondents For Petitioner(s) : Mr. Sandeep Chilana through VC with Mr. Shobit Tiwari Mr. Dheeraj Kumar Palia Mr. Ramesh Chandra Agarwal Mr. Bharat Rai Chandani through VC with Mr. Prabhansh Sharma Mr. Ankit Kumar Mr. Anwesh and Mr. Nagendra Singh Mr. Mahendra Singh Rathore Ms. Priyamvada Joshi Mr. Ranjan Mehta with Mr. Jaideep Malik and Mr. Keshav Khandelwal Mr. Pankaj Ghiya For Respondent(s) : Mr. Yuvraj Singh Rajawat Mr. Bharat Vyas, AAG with Ms. Niti Jain Bhandari [2025:RJ-JP:33307-DB] (7 of 8) [CW-16649/2024] Mr. Ajay Shukla with Mr. Raghav Sharma Mr. Sandeep Pathak HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT 22/08/2025 Order

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 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 [2025:RJ-JP:33307-DB] (8 of 8) [CW-16649/2024] 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 accordingly.

5. Pending application(s), if any, also stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J GAURAV/AVINASH/37-45