M/S Jns Enterprises vs. Union Of INDIA

CW/575/2026HC RajasthanGSTCNR RJHC02002397202616 January 2026Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Jns Enterprises, through its proprietor Mrs. Rinkal Sharma, filed a writ petition before the Rajasthan High Court. The respondents include the Union of India, the Central Board of Indirect Taxes and Customs, the Chief Commissioner of CGST, Jaipur Zone, the State of Rajasthan, the Chief Commissioner of Commercial Tax Department, and the Deputy Commissioner, Ward-AC/CTO, Circle-M, Jaipur-III. The present petition appears to be a challenge to an order or action by a GST authority, though the specific order, tax period, and amount in dispute are not detailed in the provided text. The procedural history indicates that the issue raised has been adjudicated by the High Court in a previous case, Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors., which in turn referred to a Supreme Court matter concerning Section 168A of the CGST Act, 2017.

Held

The High Court disposed of the present petition in terms similar to its 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 judgment, 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 that case to make submissions before the Apex Court or wait for the final adjudication. The validity of any impugned order concerning Section 168A of the CGST Act, 2017, would be governed by the Supreme Court's order. The High Court also noted the view of the Delhi High Court in a similar matter and left it open for petitioners to challenge the order on merit in appeal, with appeals filed within one month to be examined purely on merits without considering limitation. The present petition was disposed of 'mutatis mutandis' in these terms.

Key Issues

1. Whether the present petition is to be disposed of in light of the High Court's decision in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. (D.B. Civil Writ Petition No.16649/2024) and the ongoing Supreme Court proceedings concerning Section 168A of the CGST Act, 2017. The petitioner, M/s Jns Enterprises, likely argued that their case should be considered on its merits, potentially seeking relief from the High Court. The respondents, represented by the Additional Advocate General, would have argued for the application of the precedent set by the High Court in the Eagle Trans Shipping case and the implications of the Supreme Court's consideration of Section 168A of the CGST Act, 2017. The judgment does not explicitly detail the arguments presented by each side for this specific petition but refers to the adjudication in the cited case.

Sections Cited

Section 168A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:1847-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 575/2026 M/s Jns Enterprises, Shyam Vihar, Diggi Malpura Road, Madrampura, Sanganer, Jaipur, Rajasthan, 302029 Through Its Proprietor Mrs. Rinkal Sharma, W/o Mr. Nand Kishor Sharma, Aged About 39 Years, A-102, Block-A, Manglam Tarang, Muhana Mandi Road, Near Power-House, Muhana, Jaipur, Rajasthan, 302029. ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi. 2. Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Office At North Block, New Delhi Through Its Chairman. 3. The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005. 4. State Of Rajasthan, Though The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005 5. The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004. 6. The Deputy Commissioner, Ward-Ac/cto, Circle-M. Jaipur- Iii, State Tax Department, Room No.105, Ist Floor, Bsnl Building, Behind Nagar Nigam, Lalkothi, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Mr. Rohan Mittal & Ms. Harshita Verma HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 16/01/2026 1. [2026:RJ-JP:1847-DB] (2 of 2) [CW-575/2026] Ors. (D.B. Civil Writ Petition No.16649/2024) decided on 22.08.2025 and other connected matters, wherein this Court noticing that the challenge to Section 168 of the CGST Act, 2017 is 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 dated05.05.2025 in W.P. (C) No.6290/2024 and CM Application No.26217/2024, we accordingly, 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 merits without delving on the questions of limitation.

In view of the above, all the petitions are disposed of accordingly.”

Keeping in view the above, we dispose of the present petition in the aforesaid terms mutatis mutandis. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ N.GANDHI/RAJAT/43

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.