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BALAJI ENGINEERING WORKS vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

S.V. GANGAPURWALA
M.G. SEWLIKAR
Pet. Counsel
Deepak Bapat
Res. Counsel
M.p. Thakur

Petitioner / Applicant

BALAJI ENGINEERING WORKS
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date May 4, 2022
Order No.

WRIT PETITION NO.5394 OF 2022

Citation

2022(5) TAXREPLY 5784
Original Order
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ORDER

1] Heard learned counsel for the parties. 2] GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The Petitioner filed First Appeal on 29.09.2021. The delay in filing the Appeal was condoned, however, the Appeal was dismissed on the ground that the Petitioner ought to have preferred a remedy under Section 30 of the CGST Act to file an application for revocation of cancellation of the GST Registration Certificate. 3] We have heard learned counsel for the parties. We have also considered that the Hon’ble Supreme Court has extended the period of limitation upto 02.10.2021.   4] The appeal fled by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. 5] The learned Counsel submits that the appeal is also maintainable against the same. However, the Appellate Authority did not venture into the merits of the matter only on the gro....

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