[2025:RJ-JP:51685-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17600/2025 Vijay M. Mistry Construction Private Limited, Having Its Registered Office At Mistry House, 9, Preyas Society Gulbai Tekra, Ambawadi, Ahmedabad, Gujarat, India - 380015 Through Its Authorised Representative Mr. Rajnish Bajpai S/o Upmanyu Bajpai, R/o 6 - D - 17, Mahaveer Nagar 3, Kota, Rajasthan - 324005 ----Petitioner Versus 1. State Of Rajasthan, Finance Department (Tax Division) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005 Through Its Joint Secretary 2. The Principal Commissioner, State Goods And Service Tax, Commissionerate, Jaipur, Ncr Building Statue Circle, C- Scheme, Jaipur-302005 (Raj.) 3. The Joint Commissioner Of SGST, Commercial Taxes Department, Circle - D, Kota - 324001 (Raj.) 4. Union Of India Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001. ----Respondents For Petitioner(s) : Mr. M.P. Devnath Mr. Daksh Pareek Mr. Arjun Singh For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal & Ms. Harshita Verma Mr. Arun Kumar, AGC Mr. Rakesh Choudhary HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 19/12/2025 1. A preliminary objection has been raised by the respondent that an appeal would lie against the order passed and challenged in the present case. [2025:RJ-JP:51685-DB] (2 of 2) [CW-17600/2025] 2. Learned counsel for the petitioner submits that he may be allowed to file an appeal. If such an appeal is preferred in terms of Section 107 of the Goods and Services Tax Act, 2017. 3. The learned Appellate Authority shall decide the case purely on merits without dwelling into the issues of limitation. If such an appeal is filed within a period of fifteen days, it is expected that the appeal shall be decided on merits within a period of three months. 4. In view of the above, the petition is disposed of. 5. All pending applications also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/293-s