Jaswant Jayantilal Shah v. Union Of India Through Joint Secretary Ministry Of Finance Department Of Revenue

22-WP-2978-2025.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.12.10 10:42:30 +0530 CHAITANYA ASHOK JADHAV WRIT PETITION NO. 2978 OF 2025 Jaswant Jayantilal Shah ... Petitioner

Versus

Union of India And Ors.

... Respondents ______________________________________________________ Mr. Prithviraj Choudhari i/b Ms. Shabeena Mahadik, for Petitioner.

Ms. Sangeeta Yadav (through Video-Conferencing) a/w Mr. Rupesh Dubey, Mr. J. B. Mishra, Mr. Ashutosh Mishra, for Respondents.

______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 08 December 2025 PC:- 1.

The learned counsel for the parties agree that this Petition can be disposed of in terms of our order dated 24 February 2025 in Writ Petition No.9130 of 2023. 2.

Accordingly, this Petition is disposed of by granting the Petitioner 12 weeks time from the date of uploading of this order on the website for filing an Appeal against the order-inoriginal dated 30 March 2023, before the CESTAT. 3.

If such Appeal is indeed filed within 12 weeks, then the CESTAT, should dispose of such appeal on its own merits and

22-WP-2978-2025.DOCX in accordance with law without adverting to the issue of limitation.

4.

All contentions of the parties on merits, except to the extent such contentions stand concluded by the Hon'ble Supreme Court's decision in Review Petition No. 400 of 2021, are kept open for consideration by the CESTAT. 5.

This Petition is disposed of in the above terms without any order of costs.

6.

All concerned to act on an authenticated copy of this order.

(Advait M. Sethna, J) (M.S. Sonak, J)