Bombay High CourtWP/3652/2025disposed off

M/S Cloud Four Thr. Karta, Keshav Khushlani v. Union Of India, Thr. Secretary, Dept. Of Finance, New Delhi And Others

2025-09-12Hon'Ble Shri Justice Anil L. Pansare,Hon'Ble Shri Justice Siddheshwar Sundarrao Thombre2 pages

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR WRIT PETITION NO.3652/2025 M/s Cloud Four thr. Its Karta, Keshav Khushlani Vs.

Union of India, thr. Its Secretary Department of Finance, Jeevan Deep, Building Sansad Marg, New Delhi and others WITH WRIT PETITION NO.2048/2025 Union of India, through its Secretary, Deptt. Of Finance, New Delhi and others Vs.

Union of India, thr. Its Secretary Department of Finance, Jeevan Deep, Building Sansad Marg, New Delhi and others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --- - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders or directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ----- ------------ - Shri R.D. Heda, Advocate for petitioner Shri P.V. Navlani, Advocate for respondent No.1 Ms R.V. Sharma, AGP for respondent Nos.2,3 and 4/State CORAM : ANIL L. PANSARE AND SIDDHESHWAR S. THOMBRE, JJ.

DATE : 12.09.2025 Learned Assistant Government Pleader submits that the petitioners have an alternate and efficacious remedy under Section 107 of Central Goods and Services Tax Act, 2017 (for short 'The Act of 2017), which provides for appeal. Thus, there is a remedy of statutory appeal available to the petitioner. They may avail the same. As such, learned Counsel for petitioners submits that opportunity of hearing was not given, but we find from the impugned order dated 02.05.2025 that reply filed by the petitioners has been considered. That being so, the petitioners are at liberty to avail the remedy under Section 107 of the Act of 2017.

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The petitions are disposed of in above terms. 3.

The time spent in prosecuting cause before this Court shall be given due weightage in case the question of limitation arises.

(SIDDHESHWAR S. THOMBRE, J.) (ANIL L. PANSARE, J.) R.S. Sahare