Rawal Transport PVT LTD Thr Its Director Ritesh Babulal Rawal vs. Commissioner Of State Tax GST Bhavan, Kolhapur And Anr
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The petitioner, Rawal Transport Pvt. Ltd., filed a writ petition before the Bombay High Court, Circuit Bench at Kolhapur, challenging an order dated December 24, 2025. The petition was filed on March 23, 2026. The respondents, the Commissioner of State Tax and another, were represented by the Additional Government Pleader. The Additional Government Pleader raised a preliminary objection, stating that an alternate remedy of appeal under Section 107 of the CGST Act, 2017, was available to the petitioner. In response to this contention, the petitioner's counsel sought permission to withdraw the writ petition to pursue the alternate remedy.
Held
The Court did not decide the merits of the case. Upon the respondents' contention that an alternate remedy of appeal under Section 107 of the CGST Act, 2017, was available, the petitioner's counsel sought withdrawal of the writ petition. The Court noted that the limitation period for filing an appeal under Section 107 is three months from the date of the order. The impugned order was dated December 24, 2025. The Court clarified that if the appeal is filed on or before April 27, 2026, the appellate authority shall entertain the appeal. All contentions on merits were expressly kept open. The writ petition was disposed of as withdrawn with liberty to adopt appropriate proceedings.
Key Issues
1. Whether the petitioner has an alternate remedy of appeal under Section 107 of the CGST Act, 2017, against the order dated December 24, 2025? The petitioner's counsel argued that the writ petition was filed within the limitation period for filing an appeal. The respondents' counsel contended that Section 107 of the CGST Act, 2017, provides an efficacious alternate remedy of appeal, and therefore, the writ petition should not be entertained. The petitioner's counsel, acknowledging the availability of the alternate remedy and the approaching limitation deadline, sought to withdraw the petition.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
922wp1527.2026.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 1527 OF 2026 Rawal Transport Pvt. Ltd. Thr. Its Director Ritesh Babulal Rawal. .. Petitioner ..Versus.. Commissioner of State Tax GST Bhavan, Kolhapur and another. .. Respondents
Dr. Avinash Poddar, a/w Mr. Pratik Kabbur, (thr. V.C.) for Petitioner. Mr. Vikas M. Mali, AGP for respondent/State.
CORAM : MADHAV J. JAMDAR AND PRAVIN S. PATIL, JJ. DATE : APRIL 17, 2026. P.C.
At the outset, Mr. Vikas Mali, learned APP states that there is an alternate remedy of appeal under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. 2. In view of the said contention raised by learned APP appearing for the respondents, Dr. Avinash Podar, learned counsel appearing for the petitioner, seeks withdrawal of the writ petition with liberty to adopt appropriate proceedings.
Dr. Avinash Podar, learned counsel states that impugned order is dated 24/12/2025. The petition has been filed on 23/03/2026 and the 1 of 2
922wp1527.2026.odt limitation for filing of the appeal is three months. Accordingly, if the appeal under Section 107 of the said Act is filed on or before 27/4/2026, then the appellate authority under Section 107 of the said Act shall entertain the said appeal.
It is clarified that this Court has not considered merits, and all contentions on merits are expressly kept open.
The writ petition is disposed of in above terms, with no order as to costs.
(PRAVIN S. PATIL, J.) (MADHAV J. JAMDAR, J.) RKN 2 of 2
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.