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M/S Fsr Travels PVT. LTD. vs. Union Of INDIA

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CW/3021/2025HC RajasthanGSTCNR RJHC02016983202527 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages

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Cause title — parties, addresses and appearances
[2025:RJ-JP:13993-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3021/2025 M/s Fsr Travels Pvt. Ltd., Having Its Registered Office At 28, Yashwant Place, Chanakyapuri, New Delhi -21, Delhi, India And Having An Office At C-24, Pankaj Singhvi Marg, Jaipur, Rajasthan - 302015 Through Its Authorised Representative Mr. Siddarth Bhatia ----Petitioner Versus 1. Union Of India, Through Chief Commissioner, Central Goods And Service Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur - 302005. 2. State Of Rajasthan, Through Its Joint Secretary (Tax), Finance Department (Tax Division), Secretarait, Jaipur - 302001 3. Joint Commissioner, Circle-A, Enforcement Wing, Rajasthan-I, Jaipur At Kar Bhavan, Jaipur. ----Respondents For Petitioner(s) : Mr.Hemant Kothari, Adv. For Respondent(s) : Mr.Devesh Yadav, Adv. with Mr.Rajat Sharma, Adv. for Mr.R.D. Rastogi, ASG. Mr.Kartikeya Sharma, Adv. for Mr.Sandeep Taneja, AAG. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA

Order 27/03/2025

1.

Learned counsel for the petitioner submits that the issue involved in the present petition is similar to that in D.B. Civil Writ Petition No.2453/2025 (M/s FSR Travels Pvt. Ltd. Vs. Union of India & Ors.) decided on 06.03.2025. Relevant part of the order is quoted below:-

[2025:RJ-JP:13993-DB] (2 of 2) [CW-3021/2025] “We find that earlier a writ petition was filed by the petitioner challenging show cause notice. The petitioner did not choose to challenge the validity of the law. He was granted liberty to file fresh petition taking appropriate remedy against orders passed in the proceedings drawn after filing of the petition. When the adjudication order was passed, now this petition has been filed without taking the remedy available under the law. At this stage, the petitioner seeks to raise an alternative plea challenging the validity of Section 19(1) of IGST Act, Section 77(1) of CGST Act and RGST Act and Rule 89(1A) of CGST Rules and RGST Rules. That cannot be sustained. Keeping it open for the petitioner, instant writ petition is dismissed with liberty to avail alternative remedy available under the law.”

2.

In view of the above, the writ petition is dismissed in similar terms.

3.

All pending application(s) stands dismissed. (MANEESH SHARMA), J (AVNEESH JHINGAN), J Himanshu Soni/9

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.