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PRAGATI DISTRIBUTORS vs. ADDITIONAL COMMISSIONER & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Ajay A. Joshi
Res. Counsel
Dhananjay B. Deshmukh
Ram Ochani

Petitioner / Applicant

PRAGATI DISTRIBUTORS
Respondent ADDITIONAL COMMISSIONER & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 7, 2023
Order No.

WRIT PETITION NO. 15656 OF 2022

Citation

2023(2) TAXREPLY 7063
Original Order
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ORDER

ORDER P.C. : Heard the learned counsel for the parties. 2. The Petitioner has challenged the order dated 31 May 2022 passed by Respondent No.1 in the appeal filed by the Petitioner against the order dated 15 April 2021. The Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration. The Petitioner had relied upon the decision of this Court in Balaji Engineering Works v. Union of India (WP No.5394/2022 decided on 4 May 2022), wherein the Division Bench observed thus: “8] The Appellate Authority, it appears, has condoned the delay in fling the appeal, as the appeal was admitted and heard on merits. However, no decision on merit was given. The appeal was fled on 29.09.2021. Under Section 30, the Application has to be fled within 30 days. The Additional Commissioner or the Assistant Commissioner ma....

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