[2025:RJ-JP:44882-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16098/2025 M/s Shri Vijay Laxmi Traders, Uniyara Road, Nainwa, Bundi, Rajasthan, 323801 Through Its Proprietor Mr. Paras Kumar Jain, S/o Mr. Vimal Kumar Jain, Aged About 57 Years, Palai, Tonk, Rajasthan-304024. ----Petitioner Versus 1. Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi 2. Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, Having Office At North Block, New Delhi Through Its Chairman. 3. The Chief Commissioner, Cgst Jaipur Zone, Ncr Building, Statue Circle, C-Scheme, Jaipur - 302005. 4. State Of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur - 302005. 5. The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004. 6. The Joint/deputy Commissioner, State Tax, Business Audit, Circle-I, Kota. ----Respondents For Petitioner(s) : Mr. Ravi Gupta, Adv. For Respondent(s) : Mr. Adtiya Godara, AAAG Mr. Rohan Mittal, Adv. HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 10/11/2025 1. In bunch of petitions decided by this Court in Eagle Trans Shipping & Logistics India Private Limited vs Union of India & Ors., D.B. Civil Writ Petition No.16649/2024 & other connected [2025:RJ-JP:44882-DB] (2 of 3) [CW-16098/2025] cases decided on 22.08.2025, this Court had passed the following order:- “1. On facts it is noticed that the petitioners have already filed a reply to the show cause notice issued under Section 73 of the CGST Act, 2017 and adjudication has already been done on the said aspects. 2. Keeping in view that the statutory remedy of appeal is available under Section 107 of the DGST Act, SGST Act as well as CGST Act, we would not interfere with the impugned orders, so far as the merits of the case are concerned. However, the question of validity of the notification issued under Section 168A of CGST Act, 2017 and provisions of Section 168 itself are a subject-matter of scrutiny before the Hon'ble Supreme Court in Special Leave to Appeal (C) No.4240/2025. 3. We therefore, leave it open to the petitioners to either make submissions if they so choose before the Apex Court or to wait for the final adjudication by the Apex Court. Of course, the validity of the impugned order with respect to the aspects of Section 168A of CGST Act, 2017 would be governed by the order passed by the Hon'ble Supreme Court. Our views are buttressed by the view, which has taken by the High Court of Delhi in its decision dated 05.05.2025 in W.P. (C) No.6290/2024 and CM Application No.26217/2024, we accordingly, leave it open to the petitioners to challenge the order on merit in appeal. If an appeal is preferred within a period of one month henceforth, the same shall be examined purely on merits without delving on the questions of limitation. 4. In view of the above, all the petitions are disposed of accordingly. 5. Pending application(s), if any, also stand disposed of. ” 2. The issue raised in the present petition is also identical. However, we find that the time period of appeal under Section 107 of the DGST Act, SGST Act as well as CGST Act, has already [2025:RJ-JP:44882-DB] (3 of 3) [CW-16098/2025] expired. It is on account of pendency of adjudication under Section 168A of CGST Act that the appeal was not filed. 3. Be that as it may, we are satisfied that the delay in filing of the appeal deserves to be condoned. 4. Considering the facts of the case, we direct the petitioner to prefer the appeal within a period of one month, henceforth, the same shall be examined purely on merits without delving into the questions of limitation. 5. A speaking order shall be passed after giving opportunity to both the parties within a period of three months thereafter. 6. In view of above, the present Civil Writ Petition stands disposed of. 7. All pending application(s) also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ HEENA/MAHIMA/11