Shambhu Dayal Dewan vs. The Commissioner

CW/954/2026HC RajasthanGSTCNR RJHC02002333202620 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, Shambhu Dayal Dewan, proprietor of Triveni Contractors, filed a writ petition before the Rajasthan High Court at Jaipur. The respondents were the Commissioner and Assistant Commissioner of the Rajasthan State Goods and Services Tax Department, the Union of India, and the State of Rajasthan. The specific tax period and the order or action under challenge, along with the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition.

Held

The Court allowed the petitioner's request to withdraw the writ petition with liberty to file an appeal before the appellate authority. The Court directed the appellate authority to consider the appeal on its merits, notwithstanding any issue of limitation, provided the pre-deposit requirement is met. The appellate authority was also directed to grant an opportunity of hearing to both parties and decide the appeal within six months from the date of the order, in accordance with the law. No specific GST provisions were discussed in relation to the merits of the case, as the petition was withdrawn.

Key Issues

The primary issue was whether the writ petition was the appropriate remedy for the petitioner. The petitioner's counsel, after arguing for some time, sought permission to withdraw the writ petition to file an appeal before the appellate authority. The court had to decide whether to grant this liberty and what directions to issue to the appellate authority. The petitioner argued for the withdrawal with liberty to appeal. The respondents' arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:16551-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 954/2026 Shambhu Dayal Dewan, Aged About 58 Years, Sole Properitor Of Triveni Contractor S/o Late Sh. Omprakash Dewan Aged About 58 Years Having Office At B-23, Suraj Nagar West, Keshav Path, Civil Lines, Jaipur, Rajasthan-302006 ----Petitioner Versus 1. The Commissioner, Rajasthan State Goods And Services Tax Department, Kar Bhawan, Bhawani Singh Road, C- Scheme, Statue Circle, Jaipur, Rajasthan 302005 2. The Assistant Commissioner, Circle-I, Jaipur-1, Ward-Ii, Rajasthan, Rajasthan State Goods And Services Tax Department, Kar Bhawan, Bhawani Singh Road, C- Scheme, Statue Circle, Jaipur, Rajasthan - 302005 3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110 001, Through Its Secretary 4. State Of Rajasthan, Through The Joint Secretary (Tax), Finance Department, 1St Floor, Main Building, Government Secretariat, Jaipur-302005, Rajasthan ----Respondents For Petitioner(s) : Mr. Prateek Kedawat For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order 20/04/2026

After arguing for some time, learned counsel for petitioner wants to withdraw this writ petition with liberty to file appeal before the appellate authority.

[2026:RJ-JP:16551-DB] (2 of 2) [CW-954/2026]

In that view of the matter, the instant writ petition is disposed of with liberty as aforesaid.

In the event of appeal being filed by the petitioner, the appellate authority is directed to consider the same on merits without going into the issue of limitation subject to pre-deposit, as required.

The appellate authority shall give an opportunity of hearing to both the parties and decide the appeal within a period of six months from today in accordance with law. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J CHETNA BEHRANI /50

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.