M/S Jns Instruments Limited vs. Union Of INDIA
Held
The Court decided to allow the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be granted liberty to approach the CGST Tribunal under Section 112 of the CGST Act, 2017, by filing an appropriate appeal. The reasoning was based on the explicit statement made by the petitioner's counsel. The operative direction was that the writ petition is dismissed as withdrawn with the liberty granted. The Court also provided a condonation of delay for filing the appeal before the Tribunal, stating that the time taken before the High Court would not be counted towards the limitation period, provided the appeal is filed within 30 days of the instant order being uploaded on the court's website. No issues were expressly left undecided.
Facts
M/s Jns Instruments Limited (the petitioner) filed a writ petition before the High Court of Rajasthan, Jaipur Bench, challenging an Order-in-Appeal dated 23.03.2026 passed by the Appellate Authority (respondent No.4). This appellate order had dismissed the petitioner's appeal, thereby upholding an Order-in-Original dated 19.12.2023. The Order-in-Original had raised a demand of Rs. 13,07,45,296/- for alleged short payment of tax. The respondents included the Union of India, State of Rajasthan, Chief Commissioner of State Tax, Rajasthan, the Appellate Authority, and the Joint Commissioner, Circle-B, Enforcement Wing-II State Tax.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty 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 and seek remedy before the CGST Tribunal by filing an appropriate appeal under Section 112 of the CGST Act, 2017. Revenue's Argument: The judgment does not record any specific argument from the revenue or state respondents regarding the petitioner's request for withdrawal and liberty to approach the Tribunal.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:28414-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11001/2026 CNR: RJHC020566622026 | URN: CW / 24432U / 2026 M/s Jns Instruments Limited, A Company Incorporated Under The Companies Act, 1956, Having Its Rajasthan Manufacturing Place Of Business At Sp-6F, Riico Industrial Area, Kaharani, Bhiwadi, District Alwar, Rajasthan- 301019, Registered Under The Goods And Services Tax Laws Bearing Gstin- 08Aaacj7034Q1Z4 Through Its Authorised Representative Mr. Virender Kant. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, Government Of India, North Block, New Delhi-110001
State Of Rajasthan, Through Principal Secretary, Department Of Finance (Tax Division), Government Of Rajasthan, Secretariat, Jaipur, Rajasthan- 302005. 3. The Chief Commissioner Of State Tax, Rajasthan, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, Jaipur, Rajasthan- 302005. 4. The Appeallate Authority, State Tax, Alwar, A-9, H.k.m. Nagar, Kar Bhawan, Alwar, Rajasthan- 301001. 5. The Joint Commissioner, Circle-B, Enforcement Wing-Ii State Tax, Rajasthan, New Build
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.