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SAMBHAJI MULTI SERVICES vs. THE COMMISSIONER STATE GST BHAVAN, AURANGABAD.
(Bombay High Court)

Hon'ble Judges:

RAVINDRA V. GHUGE & Y. G. KHOBRAGADE

Pet. Counsel

Alok M. Sharma

Res. Counsel

N.s. Tekale

Petitioner / Applicant	SAMBHAJI MULTI SERVICES
Respondent	THE COMMISSIONER STATE GST BHAVAN, AURANGABAD.
Court	Bombay High Court
State	Maharashtra
Date	Jul 8, 2024
Order No.	WRIT PETITION NO. 393 OF 2024
Citation	2024(7) TAXREPLY 10197
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ORDER
ORAL JUDGMENT (PER RAVINDRA V. GHUGE, J .):- 1. Leave to correct prayer clause C. Correction be carried out forthwith. 2. Rule. Rule made returnable forthwith and heard finally by the consent of the parties. 3. At the outset, two aspects are admitted by the parties. Firstly, that the Deputy Commissioner (Appeals), Chhatrapati Sambhajinagar, did not have the jurisdiction to condone the delay caused in filing the GST Appeal and, therefore, the order dated 18.12.2023, cannot be faulted. Secondly, the State Tax Officer suspended the registration of the Petitioner vide order dated 23.01.2023, with effect from 01.01.2022, only on the ground that the Petitioner failed to submit the tax returns for 6 consecutive months. 4. The Petitioner was registered with the GST Authority with the registration number mentioned in paragraph No. 1 of the petition. He was also registered under the Maharashtra Shops and Establishments Act. He had a petty business of recovering loan....