Larsen And Toubro Limited vs. State Of Rajasthan
Held
The Court held that the writ petition is dismissed as withdrawn. The petitioner was granted liberty to approach the CGST Tribunal under Section 112 of the CGST Act, 2017, by filing an appropriate appeal. The Court further directed that the time taken before the High Court would not be counted for the purpose of limitation, provided the appeal is filed before the CGST Tribunal within 30 days of the instant order being uploaded on the court's website. No other issues were decided as the petition was withdrawn.
Facts
Larsen and Toubro Limited, the petitioner, is challenging an Order-in-Appeal dated 12.11.2025, passed by the Appellate Authority, State Tax, Jaipur-III. This order had dismissed the petitioner's appeal and upheld an Order-in-Original dated 28.02.2025. The Order-in-Original raised a demand of Rs. 9,35,73,63,896/- towards alleged short payment of tax. The petitioner approached the High Court of Judicature for Rajasthan, Bench at Jaipur, through a writ petition. The respondents include the State of Rajasthan and the Union of India.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to approach the CGST Tribunal under Section 112 of the CGST Act, 2017? Petitioner's Argument: The petitioner, through its counsel, stated that it was under instructions to withdraw the writ petition. The petitioner sought liberty to approach the CGST Tribunal by filing an appropriate appeal. Revenue's Argument: No specific argument was recorded from the respondent revenue's side regarding the withdrawal of the petition or the liberty to approach the Tribunal. The judgment does not record any contention from the respondent's side on this matter.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:29020-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8260/2026 CNR: RJHC020373212026 | URN: CW / 18200U / 2026 Larsen And Toubro Limited, 1St Floor, D 236 And 237, Sdc Monarch Building, Amrapali Marg, Vaishali Nagar, Jaipur, Rajasthan- 302021 Through Its Power Of Attorney Holder Mr. Shalil Kumar Sharma S/o Sh. Mohinder Kumar Sharma, Aged 53 Years, R/o 162, 1St Floor, Vidyut Nagar C, Gandhi Path, Vaishali Nagar, Jaipur-302021, Working As Manager, Indirect Taxes. ----Petitioner Versus
State Of Rajasthan, Through Appellate Authority, State Tax, Jaipur-III, Rajasthan.
Joint Commissioner Of State Tax, Circle-C Zone-III, Regional Taxes Building, Jaipur- 302004. 3. Union Of India Through Commissioner Of Cgst, Jaipur, Ncr Building, Statue Circle, Jaipur- 302005. ----Respondents For Petitioner(s) : Ms. Kashvi Katewa, Adv. for Ms. Priyamvada Joshi, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. Mr. Pawan Pareek, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 28/07/2026
Petitioner is before this Court assailing the Order-in Appeal dated 12.11.2025, passed by respon
The judgment continues below.
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