[2025:RJ-JP:28056-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6928/2025 M/s Iceberg Foods Limited, E-1, Jaipur Tower, M I Road, Jaipur- Rajasthan-302001 Through Authorized Signatory Shri Prafull Kumar Sahoo ----Petitioner Versus 1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi-110001 2. Assistant Commissioner, Central Goods And Service Tax Division-Vkia, Jaipur Cp-21 To 23, Road No-1D, Vki Area, Jaipur-302013 3. State Of Rajasthan, Through Secretary Finance, Secretariat, Janpath, Jaipur-302015 ----Respondents For Petitioner(s) : Mr. Sarvesh Jain For Respondent(s) : Mr. Vedant Agarwal through VC HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 25/07/2025 Learned counsel states that final order has been passed with regard to the notice under Section 74 of the CGST Act. In view of the provisions contained under Section 107 of CGST Act remedy of statutory appeal would be available to the petitioner. He may accordingly take up the matter in appeal. If such an appeal is filed within a period of one month, the same shall be decided on merit without the dealing issue of limitation. The petitioner would be free to take all the necessary objections which he has taken before us in this petition. [2025:RJ-JP:28056-DB] (2 of 2) [CW-6928/2025] Accordingly, the present Civil Writ Petition is dismissed with aforesaid liberty. All pending application(s), if any, stands disposed of. (CHANDRA PRAKASH SHRIMALI),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/31