The Rajasthan High Court at Jodhpur has granted interim protection to Azure Power India Private Limited in a pending writ petition concerning proceedings before the Central Goods and Services Tax (CGST) and State Tax authorities.
The Bench of Justice Pushpendra Singh Bhati and Justice Praveer Bhatnagar directed that no coercive action be taken against the petitioner until the matter is considered further by the Court.
The petition has been filed by the Petitioner/assessee, a company operating from Bhadla Solar Park, Jodhpur, Rajasthan.
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The respondents include the Union of India through the Ministry of Finance, Department of Revenue; State of Rajasthan; Additional Commissioner (Appeals), CGST, Jodhpur; Commissioner, CGST, Jodhpur; Assistant/Deputy Commissioner of CGST and Central Excise/Service Tax, Division-B, Jodhpur; and the Appellate Authority, State Tax, Jodhpur.
The case therefore involves multiple tax authorities at both the Central and State levels.
The order records that the respondents were represented through their respective counsel. The Court specifically noted that service was complete, meaning that the respondents had appeared through counsel and notice-related formalities stood satisfied.
For the petitioner, the matter was represented by Ms. Mannat Wairich along with Ms. Supriya Singh, Ms. Anshika Agarwal and Mr. Pushkar Taimni. The respondents were represented by their respective counsels, including Deputy Solicitor General Shyam Sunder Paliwal, Mr. Mudit Vaishnav, Mr. Rajvendra Sarswat and Additional Advocate General Mahaveer Bishnoi.
The principal operative direction in the order is the interim protection granted to the petitioner.
The Division Bench ordered that “no coercive action shall be taken against the petitioner” while the writ petition remains pending.
The direction provides immediate protection against coercive measures by the concerned authorities. Importantly, the order does not finally adjudicate the underlying tax dispute or decide the legal merits of the petition. The Court has merely granted interim protection at this stage while keeping the substantive issues open for further consideration.
After recording that service upon the respondents was complete, the High Court directed that the matter be listed next on September 7, 2026.
Thus, the Court’s August 6 order is essentially an interim procedural order. The substantive controversy raised by Azure Power India remains pending before the High Court and is expected to be considered at the subsequent hearing.
The Rajasthan High Court’s order is limited in scope. The Bench has not quashed any assessment, demand, appellate order or tax proceeding at this stage. Nor has it recorded a final finding on the legality of the action challenged by Azure Power India.
Instead, the Court has ensured that the petitioner remains protected from coercive action until the matter comes up for further consideration.
The case has accordingly been posted for September 7, 2026, when the High Court is expected to take the proceedings forward.
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