2026 (9) TMI 1190

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....JASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-8-2026<br>D. B. Civil Writ Petition No. 13743/2026 - -<br>GST<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON&#39;BLE MR. JUSTICE PRAVEER BHATNAGAR For the Petitioner : Mr. Siddharth Dubey, with Mr. Shubhankar Johari & Mr. Rishi Kapoor. For the Respondent : Mr. Rajat Arora. ORDER: 1. Heard learned counsel f....

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....e pertains to the GST rate on the admitted product of the petitioner for the period from 01.07.2017 to 31.07.2019. 2.3 Learned counsel further submits that on a similar issue, wherein a Division Bench of this Hon'ble Court decided the question of alternate remedy, the petitioner has filed a Special Leave Petition bearing SLP No.12316/2025, which is pending before the Hon'ble Apex Court. 2.4 ....

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....e a stand contrary to the instructions issued by the Board. (3) A show-cause notice and demand contrary to the existing circulars of the Board are ab initio bad. (4) It is not open to the Revenue to advance an argument or file an appeal contrary to the circulars."" In light of the aforesaid law laid down by the Hon'ble Apex Court, it is submitted that the present petition is m....

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....fend or construe paragraph 2.2 reproduced herein-above, which, on the face of it, appears absolutely applicable to the facts of the present case without any doubt in the present perspective, the learned counsel for the respondents could not furnish any satisfactory answer. 5. The matter requires consideration. 6. Admit. 7 No fresh notice need be issued, as the respondents are already repr....