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MOHANKAR TIMBER COMPANY vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA, JJ.
Pet. Counsel
Deepak Bapat
Sonali Bapat
Res. Counsel
Ram Ochani
Shruti Vyas

Petitioner / Applicant

MOHANKAR TIMBER COMPANY

Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 22, 2023
Order No.

WRIT PETITION NO.665 OF 2023

Citation

2023(2) TAXREPLY 7052
Original Order
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ORDER

P.C.:- 1. By this petition, the Petitioner is challenging Order No.PUNCT- APRIL-ADC-000-379-2021-22 dated 31 January 2022 passed by the Commissioner of Central Tax (Appeals-II), Pune under the GST Act rejecting Petitioner’s appeal as not maintainable. 2. The brief facts are that the Petitioner having GSTIN registration No.27ACDPM3243NIZE was issued a show cause notice dated 7 January 2021 for cancellation of registration as Petitioner had not filed returns for a continuous period of six months. After considering the reply of the Petitioner, the Petitioner’s GSTIN registration was cancelled vide order dated 28 January 2021. An appeal was filed against the order of cancellation of GST registration under section 107 of the GST Act. By the impugned order dated 31 January 2022, although the Commissioner (Appeals) found the appeal to be within the period of limitation, holding that since Petitioner did not approach the jurisdictional CGST authority for revocation of ca....

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