M/S Jai Agro Industries vs. State Of Rajasthan

Facts

M/s Jai Agro Industries, a partnership firm, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenges an unspecified order or action passed by the Assistant Commissioner, Ward-I, Circle - L, Jaipur - III. The respondents include the State of Rajasthan, the Commissioner of Commercial Taxes Department, the Assistant Commissioner, and the Union of India. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court directly through a writ petition.

Held

The High Court disposed of the present writ petition in terms similar to its earlier decision in 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. In that prior case, 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 petitioners in those matters to either make submissions before the Apex Court or await its final adjudication. The validity of any impugned order concerning Section 168A was to be governed by the Supreme Court's order. The High Court also referred to a Delhi High Court decision and allowed petitioners to challenge orders on merit in appeal within one month, without delving into limitation issues. Therefore, in the present case, the High Court has adopted the same approach, leaving the ultimate decision on the aspects related to Section 168A of the CGST Act, 2017, to be determined by the Supreme Court.

Key Issues

1. Whether the challenge to Section 168A of the CGST Act, 2017, is to be decided in light of the ongoing proceedings before the Hon'ble Supreme Court? Petitioner's Contention: The petitioner, by filing this writ petition, implicitly seeks a decision on the merits of their case, potentially including the validity of actions taken under Section 168A of the CGST Act, 2017. They are seeking relief from the High Court. Revenue's Contention: The revenue, through its submissions in connected matters and the High Court's own observations, relies on the pendency of a Special Leave to Appeal (C) No.4240/2025 before the Hon'ble Supreme Court concerning Section 168A of the CGST Act, 2017. They would likely argue that the High Court should defer its decision on this specific aspect pending the Supreme Court's adjudication.