Disposed¶23

M/S Kirti Traders v. State of Rajasthan

Rajasthan HC3 Feb 2026CW/1966/2026

Case brief

AI extract

What is this about?

GST; Goods and Services Tax; non-constitution/non-formation of GST Tribunal; writ petition against Appellate order; attachment and release of bank account; 10% deduction/deposit pending Tribunal constitution; recovery exceeding 10%; interim stay; M/s Kirti Traders, Bharatpur; State of Rajasthan; Deputy Commissioner SGST Circle-B; Union of India; Rajasthan High Court Jaipur Division Bench; reliance on D.B. Civil Writ Petition No.2385/2024 (World Trade Park Ltd.); disposal of writ petition and miscellaneous applications.

What did the court decide?

Direction to the respondents to release the bank account of the petitioner after deducting 10% of the amount; all pending miscellaneous applications also stand disposed of. ¶23

M/S Kirti Traders Vs State of Rajasthan — Rajasthan HC (2026) — LawSathi Research

¶1

[2026:RJ-JP:5082-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Writ Petition No. 1966/2026

¶4

M/s Kirti Traders, Nai Mandi, Bharatpur-Rajasthan-321001 Through Its Proprietor, Shri Pradeep Kumar Bansal GSTin No08AGIPB4226B1Z0

¶5

----Petitioner

¶6

Versus

¶7

State Of Rajasthan, Through Secretary Finance, Government Of Rajasthan, Secretariat, Janpath, Jaipur-05

¶8

Deputy Commissioner, State Goods And Service Tax, Circle-B, Bharatpur (Rajasthan) -321001

¶9

Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi-110001

¶10

----Respondents

¶11

For Petitioner(s)	: Mr. Sarvesh Jain
For Respondent(s)	: Ms. Mahi Yadav, AAG with
	Ms. Harshita Verma &
	Mr. Rohan Mittal
	Mr. Shiv Prakash Dhanera

¶12

HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

¶13

Order

¶14

03/02/2026

¶15

Issue notice to the respondents.

¶16

Learned Additional Advocate General Ms. Mahi Yadav and Mr. Shiv Prakash Dhanera accept notices for appearing on behalf of respondents.

¶17

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]

[CW-1966/2026]

(2 of 2)

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.

¶22

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.

¶23

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.

¶24

The writ petition stands disposed of.

¶25

All pending misc. applications stand disposed of.

¶26

(SANJEEV PRAKASH SHARMA),ACTING CJ

¶27

(SANGEETA SHARMA),J

¶28

PRATEEK/23

M/S Kirti Traders v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Kirti Traders v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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