Rajasthan High Court
M/S Gyanendra Singh Chhapra vs State Of Rajasthan ... on 22 January, 2024
Bench: Manindra Mohan Shrivastava, Shubha Mehta
[2024:RJ-JP:3653-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
1. D.B. Civil Writ Petition No. 16270/2023
M/s Gopala Mines And Minerals Private Limited, Chinawara, Pahari-
321204 Bharatpur Through It's Director And Authorise Signatrory Mr.
Arjun Singh Bhadana, S/o Sh. Avtar Singh Bhadana Aged About 36
Years, R/o House No.-1 Village Anangpur, Tilpat Faridabad - (121003),
(Haryana)
----Petitioner
Versus
1. State Of Rajasthan, Through The Assistant Commissioner,
State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan
2. The Appellate Authority/Special Commissioner, Commercial
Tax Department, Near Bijli Ghar, Bharatpur - 321001
3. Union Of India, Through The Principal Commissioner CGST
Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur
302005
----Respondents
2. D.B. Civil Writ Petition No. 16344/2023
M/s Gyanendra Singh Chhapra, Pahari-321204 Bharatpur Through
It's Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About
64 Years, R/o 585, V.P.O Rajokari Village, South West Delhi-
(110038), (Delhi)
----Petitioner
Versus
1. State Of Rajasthan, Through The Assistant Commissioner,
State Tax, Ward-III, Circle-A HQ- Deeg, Bharatpur, Rajasthan
2. The Appellate Authority/Special Commissioner, Commercial
Tax Department, Near Bijli Ghar, Bharatpur - 321001
3. Union Of India, Through The Principal Commissioner CGST
Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur-
302005
----Respondents
Connected With
3. D.B. Civil Writ Petition No. 16156/2023
M/s Gyanendra Singh, Chhapra, Pahari-321204 Bharatpur Through
It's Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About
64 Years, R/o 585, V.P.O. Rajokari Village, South West Delhi-
(110038), (Delhi)
----Petitioner
Versus
[2024:RJ-JP:3653-DB] (2 of 4) [CW-16270/2023]
1. State Of Rajasthan, Through The Assistant Commissioner,
State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan
2. The Appellate Authority/Special Commissioner, Commercial
Tax Department, Near Bijli Ghar, Bharatpur - 321001
3. Union Of India, Through The Principal Commissioner CGST
Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur
302005
----Respondents
4. D.B. Civil Writ Petition No. 16277/2023
M/s Gyanendra Singh, Chhapra, Pahari-321204 Bharatpur Through
It's Propriter Mr. Gyanendra Singh, S/o Sh. Munshi Ram Aged About
64 Years, R/o 585, V.P.O. Rajokari Village, South West Delhi-
(110038), (Delhi)
----Petitioner
Versus
1. State Of Rajasthan, Through The Assistant Commissioner,
State Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan
2. The Appellate Authority/Special Commissioner, Commercial
Tax Department, Near Bijli Ghar, Bharatpur- 321001
3. Union Of India, Through The Principal Commissioner CGST
Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur-
302005
----Respondents
5. D.B. Civil Writ Petition No. 16271/2023
M/s Gopala Mines And Minerals Private Limited, Chinawara, Pahari-
321204 Bharatpur Through It's Director And Authorise Signatory Mr.
Arjun Singh Bhadana, S/o Sh. Avtar Singh Bhadana Aged About 36
Years, R/o House No.-1 Village Anangpur, Tilpat Faridabad - (121003),
(Haryana)
----Petitioner
Versus
1. State Of Rajasthan, Through The Assistant Commissioner, State
Tax, Ward-III, Circle-A, HQ-Deeg, Bharatpur, Rajasthan
2. The Appellate Authority/Special Commissioner, Commercial Tax
Department, Near Bijli Ghar, Bharatpur-321001
3. Union Of India, Through The Principal Commissioner CGST
Commissionerate, NCRB, Statue Circle, C-Scheme, Jaipur-
302005
----Respondents
[2024:RJ-JP:3653-DB] (3 of 4) [CW-16270/2023]
For Petitioner(s) : Mr. Ravi Gupta, Advocate
For Respondent(s) : Mr. Umang Gupta, Advocate with
Ms. Aditi Khandelwal, Advocate
Mr. Kinshuk Jain, Advocate with
Mr. Saurabh Gupta, Advocate
Mr. Raghav Sharma, Advocate for
Mr. Ajay Shukla, Advocate
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
HON'BLE MRS. JUSTICE SHUBHA MEHTA
Judgment / Order
22/01/2024
Heard.
We find that these writ petitions have been filed as the
appeals filed by the petitioners was dismissed as barred by
limitation.
Though, the maximum period allowed under the law to
condone the delay could not be availed by the petitioners, learned
counsel for the petitioners brings to the notice of this Court an
order dated 17.11.2023 passed by this Court in the case of M/s
Balajee Bharat Gas Gramin Vitrak Versus The Assistant
Commissioner & Others (D.B. Civil Writ Petition No.
16972/2023) and order dated 18.12.2023 passed by the
Division Bench of this Court in case of M/s Shekhawati
Enterprises Versus Joint Commissioner (D.B. Civil Writ
Petition No. 14895/2023), wherein, taking into consideration
that a notification has been issued on 02.11.2023 allowing revival
of time barred appeals, subject to fulfillment of certain conditions
stated therein, writ petitions have been disposed off giving liberty
to the petitioners to move an appropriate application for revival of
the appeal.
[2024:RJ-JP:3653-DB] (4 of 4) [CW-16270/2023]
In view of the above, without commenting upon the merits,
we are inclined to dispose off these petitions with liberty to the
respective petitioners to move an appropriate application for
revival of the appeals in terms of notification dated 02.11.2023
issued by the Central Board of Indirect Taxes and Customs.
Writ petitions are accordingly disposed off.
A copy of this order be placed on record of each writ
petitions.
(SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
Mohita /11 to 14 & 86
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