M/S Jai Agro Marketing vs. State Of Rajasthan

CW/4958/2026HC RajasthanGSTCNR RJHC02023562202618 March 2026Bench: SANJEEV PRAKASH SHARMA,BALJINDER SINGH SANDHU2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Jai Agro Marketing, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged an order or action passed by the Assistant Commissioner, Ward-II, Circle-L, Jaipur-III. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that this writ petition was filed before the High Court. The High Court noted that the issue raised in the present petition had been finally adjudicated 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, and other connected matters.

Held

The Court disposed of the present petition in terms similar to the decision in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. In that prior case, the Rajasthan High Court had observed 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 that case to either make submissions before the Apex Court or wait for its final adjudication. The validity of any order concerning Section 168A was to be governed by the Supreme Court's order. The High Court also noted a similar view taken by the Delhi High Court and permitted petitioners to challenge the order on merit in appeal within one month, without considering the limitation period. The present petition is disposed of mutatis mutandis in these terms.

Key Issues

1. Whether the challenge to Section 168A of the CGST Act, 2017, is to be decided by this Court or is pending adjudication before the Hon'ble Supreme Court? The petitioner likely sought relief against the order passed by the revenue authorities, potentially based on grounds related to Section 168A of the CGST Act. The revenue authorities, represented by Ms. Mahi Yadav, AAG, would have argued that the matter is sub-judice before the Supreme Court. The Court's decision in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. is central to the proceedings, where the High Court itself noted the pendency of a Special Leave to Appeal (C) No.4240/2025 before the Supreme Court concerning the challenge to Section 168A of the CGST Act, 2017.

Sections Cited

Section 168A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:11473-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4958/2026 M/s Jai Agro Marketing, Registered Office At 5, Jaswant Nagar, Khatipura, Jaipur, Rajasthan Through Its Proprietor Shri Veer Ba- hadur 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 - Ii, 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:11473-DB] (2 of 2) [CW-4958/2026] 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-21/-

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.