Shri Datt Stone Crusher Thr Its Proprietor Achyut J Murkute vs. The Commissioner State GST Bhavan And Others
Held
The High Court, relying on its previous judgments, quashed both the registration cancellation order and the appellate order. It held that the right to trade under Article 19(1)(g) and Article 21 cannot be curtailed by strict adherence to limitation in such cases, and restored the petitioner's GST registration subject to filing up-to-date returns and depositing all pending dues.
Facts
The petitioner's GST registration was cancelled, and their subsequent appeal against the cancellation was rejected by the appellate authority solely on the ground of being filed beyond the prescribed limitation period under Section 107 of the MGST Act.
Key Issues
Whether the appellate authority has the power to condone delay beyond the prescribed period for filing an appeal against GST registration cancellation, and whether constitutional courts can intervene when an appeal is rejected solely on limitation grounds, impacting the right to trade.
Sections Cited
Section 107, Section 107(1), Section 107(4), Rule 23(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER :
By this Petition, the Petitioner is seeking following reliefs: “B. That the Hon’ble Court may quash and set aside the order dt.24.11.2024 and permit the petitioner to file the return. C. That the order in Appeal bearing reference no. AD271025017177B dt. 17.11.2025 passed by Commissioner (Appeal) may kindly be quashed and set aside. D. That, the Hon’ble Court may kindly restore the petitioner registration w.e.f. 29.2.2024”
In support of the petition, the Petitioner relies on the following decisions: i. Rohit Enterprises V/s. The Commissioner State GST; 2023 (2) TMI-759 Bom HC. 2026:BHC-AUG:37826-DB
{2} wp10223-26.doc ii. M/s. Sambhaji Multi Services V/s. The Com
The judgment continues below.
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