2026 (9) TMI 1022

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....it Petition No. 7881/2024 With D. B. Civil Writ Petition No. 14770/2021 And D. B. Civil Writ Petition No. 19532/2024 - -<br>GST<br>&nbsp; HON&#39;BLE MR. CHIEF JUSTICE SANJAY K. AGRAWAL AND HON&#39;BLE MR. JUSTICE MUNNURI LAXMAN Durga Agencies Versus The State Of Rajasthan, Through The Assistant Commissioner, State Tax, State Tax Officer, Circle-F, The Commissioner, Central Goods And Service....

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....reyansh Rathi. Mr. Muktesh Maheshwari. For the Respondent : Mr. Bharat Vyas, Sr. Advocate-cumASG assisted by Mr. Vaibhav Bhansali. Mr. Harshwardhan Singh on behalf of Mr. Mahaveer Bishnoi, AAG. Mr. Rishabh Dadhich & Mr. Jitesh Kumar Suthar on behalf of Mr. Rajvendra Saraswat. Ms. Heemanshi Rajpurohit on behalf of Mr. Rajat Arora. Mr. Chirag Soni on behalf of Mr. Sharad Kothari. ORDER: 1. ....

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....y of Section 16(2)(c) of the CGST Act, and as such the issue has already been adjudicated by the Hon'ble Supreme Court. The writ petitions, on that ground cannot be entertained since the relief claimed by the petitioners has already been adjudicated by declaring Section 16(2)(c) of the CGST Act as constitutionally valid. The petitions are, therefore, squarely covered by the decision rendered by th....