Bombay High Court
DR N J PAULBUDHE INSTITUTE OF TECHNOLOGY THROUGH ITS PRESIDENT VINAY NATH PAULBUDHEversusREGIONAL PROVIDENT FUND COMMISSIONER NASHIK AND OTHERS
- Disposal
- DISPOSED OFF
Holding
The writ petition is disposed, allowing the petitioner to continue the appeal before CGIT-1, while the Court’s interim relief is extended for four weeks.
Summary
The petitioner, Dr N J Paulbudhe Institute of Technology, filed a writ petition challenging the non-availability of the Central Goods and Services Tax Appellate Tribunal (CGIT-1) in Mumbai at the time of filing. The petition sought relief pending the filing of an appeal before the Tribunal. The Court noted that the Tribunal is now functional and the appeal has already been filed. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to pursue the pending appeal before CGIT-1. The Court also extended the interim relief originally granted on 27 June 2018 for an additional four weeks. Respondents were directed to approach the Tribunal with any application regarding alleged non‑compliance of the Court’s order.
Issues considered
- What is the appropriate remedy when the designated tribunal is unavailable at the time of filing a writ petition?
- Whether the Court should continue interim relief pending the filing of an appeal before the tribunal?
Subjects
- writ petition
- CGIT
- interim relief
- appeal
- tribunal jurisdiction
- Provident Fund
Judgment
2026:BHC-AUG:5405
Dilwale 1 9-wp-6549-18.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
9 WRIT PETITION NO. 6549 OF 2018
Dr N J Paulbudhe Institute Of Technology Through Its President Vinay
Nath Paulbudhe
VERSUS
Regional Provident Fund Commissioner Nashik And Others
...
Advocate for the Petitioner : Mr. Waramaa B.R.
Advocate for Respondent Nos.1 to 3 : Mr. N. K. Chaudhari with Mr.
K.B.Choudhari
...
CORAM : SIDDHESHWAR S. THOMBRE, J.
DATE : 06.02.2026
PER COURT :
1. The learned counsel for the parties submit that at the relevant time
when the petition was filed, the Tribunal was not available. However, the
Tribunal, i.e., CGIT-1, Mumbai, is now available.
2. In view of the above, since the appeal has already been filed, the
present petition is disposed of with liberty to the petitioner to prosecute
the remedy of appeal already availed and pending before CGIT-1,
Mumbai.
3. The learned counsel for the respondents submits that there is non-
compliance of the order passed by this Court.
4. In view of the above, I am inclined to continue the interim relief
granted by this Court on 27.06.2018 for a period of four weeks from
today.
Dilwale 2 9-wp-6549-18.odt
5. The respondents are at liberty to file an appropriate application
before the Tribunal pointing out the alleged non-compliance of the order
passed by this Court, and the Tribunal shall pass necessary orders in
accordance with law.
[ SIDDHESHWAR S. THOMBRE ]
JUDGE
Checking your session…