Rajasthan High Court – Jaipur
M/S Mahesh Prefab Pvt. Ltd vs The Commisioner … on 10 March, 2026
[2026:RJ-JP:10156-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 4244/2026
M/s Mahesh Prefab Pvt. Ltd., At A-46, Riico Industrial Area,
Khushkhera, Bhiwadi, Rajasthan Through Its Director Mr.
Manmohan Gaind S/o Prem Prakash Gaind, Age About 62 Years,
Resident Of B-3/6, Dlf, Phase-3. Gurgaon, Haryana-122002.
----Petitioner
Versus
1. The Commisioner, Central Excise Commissionerate,
Jaipur-I, Ncr Building, Statue Circle, C-Scheme, Jaipur-
302005 (Raj.)
2. The Assistant Commissioner Central Goods And Service
Tax, Division-Tijara, Alwar Bypass Road, Bhiwadi Alwar
(Raj.)-301019
3. The Assistant Commissioner, Central Excise Division,
Bhiwadi, Bye Pass Road, Near Ashiana, Bageecha,
Bhiwadi-301019.
4. The Superintendent, Central Excise Range-Iv, Bhiwadi,
Dhaba Complex, Phool Bagh, Bhiwadi-301019.
----Respondents
For Petitioner(s) : Mr. Tushar Panwar, with
Mr. Abhinav Jain.
For Respondent(s) : Mr. Ajay Shukla, with
Mr. Raghav Sharma, Mr. Shivam
Sharma and Ms. Jyoti Sharma
HON’BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
HON’BLE MR. JUSTICE VINIT KUMAR MATHUR
ORDER
10/03/2026
1. This writ petition under Article 226 of the Constitution of
India has been preferred claiming the following reliefs:
“i. Issue and appropriate writ, order or direction, quashing
impugned show cause notice dated 02.09.2013 and 22.08.2014 by
respondent No.1 and hearing notice by 27.01.2026 by respondent
No.2.
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[2026:RJ-JP:10156-DB] (2 of 2) [CW-4244/2026]ii. Issue a writ, order or direction, holding/declaring the provision of
Sub Rule 3A of Rule 8 of Central Excise Rules, 2002 as arbitrary,
unreasonable and violative of Article 14, and 21 of the Constitution
of India and hence, unconstitutional ergo null and void.
iii. Pass such other and further orders as may be deemed just, fit
and proper in the facts and circumstances of the case, in the
interest of justice.”
2. Learned counsel for the petitioner makes certain submissions
in respect of prayers extracted hereinabove.
3. Learned counsel appearing on behalf of the respondents
submits that the notice dated 27.01.2026 (Annexure-5) is merely
a notice scheduling a virtual hearing, and that in the event the
petitioner places its stand on record with respect to the prayer in
question, the concerned authority shall take appropriate steps in
the matter, while duly taking the same into consideration, strictly
in accordance with law.
4. In light of such limited submissions, the present writ petition
is disposed of, while directing the petitioner to file its written
submissions/representation before the concerned authority within
a period of 15 days from today. The concerned authority shall
thereafter, duly consider and decide the same, strictly in
accordance with law. However, the petitioner shall be at liberty to
approach this Court again, in case, need arises. All pending
applications, if any, also stand disposed of.
(VINIT KUMAR MATHUR),J (PUSHPENDRA SINGH BHATI),J
8-Zeeshan/Rashmi
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