M/S Jai Agro Industries vs. State Of Rajasthan

CW/4857/2026HC RajasthanGSTCNR RJHC02023551202618 March 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU2 pages

AI SummaryRemanded

Facts

M/s Jai Agro Industries, a partnership firm, filed a writ petition before the Rajasthan High Court at Jaipur. The petition was filed against the State of Rajasthan, the Commissioner of Commercial Taxes Department, the Assistant Commissioner, and the Union of India. The specific details of the tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not explicitly recorded in the provided judgment excerpt. The procedural history indicates that the issue raised in the present petition has been previously adjudicated by the same High Court in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. (D.B. Civil Writ Petition No.16649/2024), decided on 22.08.2025.

Held

The High Court disposed of the present writ petition in terms similar to its previous order in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. The Court noted that the challenge to Section 168A of the CGST Act, 2017, was under consideration before the Hon'ble Supreme Court. Consequently, the High Court left it open to the petitioner to either make submissions before the Apex Court or await its final adjudication. The Court stated that the validity of the impugned order concerning aspects of Section 168A of the CGST Act, 2017, would be governed by the order passed by the Hon'ble Supreme Court. The Court also referred to a decision of the Delhi High Court in W.P. (C) No.6290/2024, which accorded similar liberty to petitioners to challenge orders on merit in appeal, with a direction that if an appeal is preferred within one month, it shall be examined purely on merits without considering the limitation period. The present petition was disposed of accordingly, mutatis mutandis.

Key Issues

1. Whether the challenge to Section 168A of the CGST Act, 2017, is to be decided by this Court or is subject to the adjudication by the Hon'ble Supreme Court? Petitioner's Contention: The petitioner, M/s Jai Agro Industries, has approached this Court by way of a writ petition, implying a challenge to an order or action. The judgment does not record specific arguments made by the petitioner regarding Section 168A of the CGST Act, 2017, or any other provision. Revenue/State's Contention: The respondents, including the State of Rajasthan and the Union of India, are represented. The judgment does not record specific arguments made by the respondents. However, the Court's decision references a previous order in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors., which dealt with the challenge to Section 168A of the CGST Act, 2017, and noted that the matter was under consideration before the Hon'ble Supreme Court.

Sections Cited

Section 168A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:11472-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4857/2026 M/s Jai Agro Industries, 49, Sri Ram Nagar - B, Jhotwara, Jaipur, Rajasthan - 302004 Through Its Partner Shri Veer Bahadur Singh S/o Shri Jai Singh Rathore, Aged 53 Years, R/o 5, Jaswant Nagar, Ward No. 9, Jaipur. ----Petitioner Versus 1. State Of Rajasthan, Through Its Finance Secretary, Fi- nance Department, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur - 302005. 2. Commissioner, Commercial Taxes Department, (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawanisingh Road, Jaipur - 302005. 3. Assistant Commissioner, Ward - I, Circle - L, Jaipur - Iii, 120, Bsnl Bhawan, Lalkhoti, Tonk Road, Jaipur. 4. Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Amit Malani For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Mr. Rohan Mittal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

Order 18/03/2026

Heard.

The issue raised in the present petition stands finally adjudi- cated by this Court in the case of Eagle Trans Shipping and Lo- (D.B. Civil Writ Petition No.16649/2024) decided on

[2026:RJ-JP:11472-DB] (2 of 2) [CW-4857/2026] 22.08.2025 and other connected matters, wherein this Court noticing that the challenge to Section 168 of the CGST Act, 2017is under consideration before the Hon’ble Supreme Court in Special Leave to Appeal (C) No.4240/2025, observed as under:

“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 accord- ingly, leave it open to the petitioners to 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 mer- its without delving on the questions of limitation.

In view of the above, all the petitions are disposed of ac- cordingly.”

Keeping in view the above, we dispose of the present petition in the aforesaid terms mutatis mutandis. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ jatin-19/-

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.