M/S Raaj Mahal Developers vs Union Of India
2026 Latest Caselaw 519 Guj

Gujarat High Court

M/S Raaj Mahal Developers vs Union Of India on 12 February, 2026

Author: A.S. Supehia

Bench: A.S. Supehia

                                                                                                          NEUTRAL CITATION




                             C/SCA/1634/2026                               ORDER DATED: 12/02/2026

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                                     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                      R/SPECIAL CIVIL APPLICATION NO. 1634 of 2026

                      ==================================================
                                         M/S RAAJ MAHAL DEVELOPERS
                                                       Versus
                                            UNION OF INDIA & ORS.
                      ==================================================
                      Appearance:
                      ASHVA LEGAL ADVISORS LLP(13473) for the Petitioner(s) No. 1
                      MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1
                      MS ANCHAL A PODDAR(13386) for the Petitioner(s) No. 1
                      MS HETVI H SANCHETI(5618) for the Respondent(s) No. 1,2,3,4,5
                      ==================================================

                           CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                                             and
                                 HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                      Date : 12/02/2026

                      ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Learned advocate Mr. Avinash Poddar for the petitioner under the instructions seeks permission to withdraw this petition so as to enable the petitioner to avail the alternative efficacious remedy to prefer the Appeal under Section 107 of the Central/State Goods and Service Tax Act, 2017 with a liberty to raise all the contentions which are raised in this petition. He further submitted that the petitioner shall file the appeal within a period of four weeks from today and the time spent by the petitioner before this Court may be considered as bona fide for issue of delay in filing the appeal.

2. Without entering into the merits of the matter, the petition is disposed of as not pressed at this stage with a liberty to the petitioner to raise all the contentions which are raised in this petition in the appeal proceedings and the appellate authority to consider the time spent by the petitioner as bona fide for consideration of the issue of delay in filing the

NEUTRAL CITATION

C/SCA/1634/2026 ORDER DATED: 12/02/2026

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appeal if the appeal is filed within a period of four weeks from today by the petitioner. We further clarify that withdrawal of the present writ petition may not construe detrimental to the interest of the petitioner.

3. The petition is, accordingly disposed of with no order as to cost.

(A. S. SUPEHIA, J)

(PRANAV TRIVEDI,J) phalguni/21