M/S Kirti Traders vs. State Of Rajasthan
Original PDF →Facts
M/s Kirti Traders, the petitioner, filed a writ petition before the Rajasthan High Court challenging an appellate order. The petitioner's counsel stated that the petition was filed due to the non-constitution of the GST Tribunal. The petitioner's bank account was attached on June 23, 2025, and more than 10% of the disputed amount had already been recovered. The respondents, including the State of Rajasthan and the Union of India, were represented by the Additional Advocate General and other counsel.
Held
The Court acknowledged the petitioner's submission regarding the non-constitution of the GST Tribunal and the practice of this Court in similar matters. Following its own precedents, the Court directed the respondents to release the petitioner's attached bank account after deducting 10% of the amount. This decision was made in light of the fact that more than 10% had already been recovered and to provide interim relief to the petitioner pending the constitution of the Tribunal. The Court cited D.B. Civil Writ Petition No.2385/2024 titled M/s. World Trade Park Ltd. Vs. Union of India & Ors. decided on 01.12.2025 as a precedent. The Court did not decide on the merits of the appellate order itself, as the primary focus was on the procedural issue of the Tribunal's absence and the grant of interim relief.
Key Issues
1. Whether the High Court should entertain a writ petition challenging an appellate order when the GST Tribunal is not yet constituted, and if so, what interim relief should be granted? (Question of law and procedure) The petitioner argued that due to the absence of the GST Tribunal, the writ petition was the appropriate recourse. They relied on the High Court's consistent practice of allowing appeals to be taken up by the Tribunal upon its constitution and granting interim stays. The petitioner further highlighted that their bank account had already been attached, and over 10% of the amount in dispute had been recovered. The respondents, represented by the State and Union of India, accepted notices but no specific arguments were recorded in the judgment regarding their stance on the writ petition or the interim relief.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 03/02/2026
Issue notice to the respondents.
Learned Additional Advocate General Ms. Mahi Yadav and Mr. Shiv Prakash Dhanera accept notices for appearing on behalf of respondents.
Learned counsel for the petitioner submits that on account of the fact that the GST Tribunal has not been formed, the present writ petition has been filed challenging the Appellate order.
[2026:RJ-JP:5082-DB] (2 of 2) [CW-1966/2026]
In catena of cases, this Court has been passing orders of allowing the appeal to be taken up by the concerned Tribunal as and when it is constituted and further, granting an interim stay providing the appellant-petitioner to deposit 10% of the amount.
Learned counsel, however, submits that bank account of the petitioner has been attached on 23.06.2025 and more than 10% amount has been recovered.
In view thereto, we dispose of the present writ petition directing the respondents to release the bank account of the petitioner after deducting 10% amount, as ordered in similar cases by this Court; one of them i.e. D.B. Civil Writ Petition No.2385/2024 titled as M/s. World Trade Park Ltd. Vs. Union of India & Ors. decided on 01.12.2025. 7. The writ petition stands disposed of.
All pending misc. applications stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ PRATEEK/23
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.