[2025:RJ-JP:27032-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6541/2025 Piyush Goyal S/o Shri Rakesh Goyal, Aged About 37 Years, Resident Of 34/158, Khatipada, Lohamandi, Agra, Uttar Pradesh- 282002. ----Petitioner Versus 1. Deputy Commissioner State Tax, Circle-B, Bharatpur, Ac/cto Ward, Circle-B, Bharatpur, Rajasthan. 2. State Bank Of India, Branch Hospital Road, C.r. Mall, Church Road, Agra, Uttar Pradesh- 282002 Through Its Branch Manager. ----Respondents For Petitioner(s) : Mr. Tushar Panwar, Adv. For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE DINESH MEHTA Order 21/07/2025 1. The order was under challenge before us is order dated 31.05.2024. The present writ petition has been preferred on 11.04.2025 which reflects that the petitioner himself has accepted the order passed. He has not even challenged the same in appeal which is available in terms of Section 107(4) of the SGST/CGST Act. 2. In these circumstances, there is no reason for us to entertain this writ petition which raises factual aspects and issues which cannot be decided in writ petition at all. 3. Ordinarily, we would have directed him to file an appeal, however, since the appeal itself has not filed for one year, we [2025:RJ-JP:27032-DB] (2 of 2) [CW-6541/2025] cannot ask the Appellate Court to decide the matter as the law has been well settled that the limitation period cannot be extended. 4. Accordingly, the present civil writ petition is dismissed being devoid of merits. 5. All pending application(s), if any, stands disposed of. (DINESH MEHTA),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/17