Disposed¶26

M/S Jns Enterprises v. Union of India

Rajasthan HC16 Jan 2026CW/575/2026

Case brief

AI extract

What is this about?

Rajasthan High Court Jaipur DB; CW 575/2026; M/s Jns Enterprises v. Union of India; disposed 16.01.2026 in terms of Eagle Trans Shipping and Logistics (CW 16649/2024, decided 22.08.2025) mutatis mutandis; challenge concerning Section 168 CGST Act 2017; Section 168A CGST validity governed by Supreme Court outcome in SLP (C) No.4240/2025; Delhi HC W.P.(C) 6290/2024 (05.05.2025) noted; appeal within one month on merits sans limitation; CGST; GST; writ disposed.

What did the court decide?

Petition disposed of in the terms of the 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, decided 22.08.2025), mutatis mutandis. ¶26

M/S Jns Enterprises Vs Union of India — GST and Indirect Tax | Rajasthan HC (2026)

What the court decided

AI extract

Outcome

¶26

Issue for consideration

Whether the writ petition raising a challenge concerning Section 168 of the CGST Act, 2017 should be disposed of in terms of the Court's earlier decision in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. (D.B. Civil Writ Petition No.16649/2024), given the pendency of the challenge before the Supreme Court in SLP (C) No.4240/2025.

¶19

Court's answer

Keeping in view the adjudication of the identical issue in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and Ors. (D.B. Civil Writ Petition No.16649/2024, decided 22.08.2025), the present petition is disposed of in the aforesaid terms mutatis mutandis.

¶26

Detailed headnote1 paragraphs

Rajasthan High Court, Jaipur Bench (Division Bench: Sanjeev Prakash Sharma, Acting C.J. and Sangeeta Sharma, J.) by order dated 16.01.2026 in D.B. Civil Writ Petition No. 575/2026 (M/s Jns Enterprises v. Union of India and Ors.) disposed of a writ petition raising a challenge concerning Section 168 of the CGST Act, 2017 in the same terms as its earlier 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 22.08.2025 and connected matters), mutatis mutandis. The Court noted that the challenge to Section 168 CGST Act is under consideration before the Supreme Court in SLP (C) No.4240/2025; per the Eagle Trans order applied here, the validity of the impugned order on the Section 168A CGST aspects is governed by the Supreme Court's order, petitioners were left open to make submissions before the Apex Court or await final adjudication, and any appeal preferred within one month is to be examined purely on merits without delving into limitation.

¶1

[2026:RJ-JP:1847-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 575/2026

¶4

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.

¶5

----Petitioner

¶6

Versus

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Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi.

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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.

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The Chief Commissioner, Cgst, Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur-302005.

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State Of Rajasthan, Though The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005

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The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004.

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The Deputy Commissioner, Ward-Ac/cto, Circle-M. JaipurIii, State Tax Department, Room No.105, Ist Floor, Bsnl Building, Behind Nagar Nigam, Lalkothi, Jaipur, Rajasthan.

¶13

----Respondents

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For Petitioner(s)	: Mr. Ravi Gupta
For Respondent(s)	: Ms. Mahi Yadav, AAG assisted by
	Mr. Rohan Mittal &
	Ms. Harshita Verma

¶15

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

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Order

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16/01/2026

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Heard.

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The issue raised in the present petition stands finally adjudicated by this Court in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India and

[2026:RJ-JP:1847-DB]

[CW-575/2026]

(2 of 2)

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:

¶24

“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.

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

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Keeping in view the above, we dispose of the present petition in the aforesaid terms mutatis mutandis .

¶27

(SANGEETA SHARMA),J

¶28

(SANJEEV PRAKASH SHARMA),ACTING CJ

¶29

N.GANDHI/RAJAT/43

M/S Jns Enterprises v. Union of India

Case brief

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M/S Jns Enterprises v. Union of India

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