2024 (12) TMI 579

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....AR , JJ. For the Petitioner : Mr. Alok Sharma For the Respondent No. 1 : Mr. D.S. Ladda For the Respondent nos. 2 to 4 : Ms. S.S. Joshi A.G.P. ORDER (MANGESH S. PATIL, J.) Heard both the sides finally and perused the papers. 2. The petitioner, which was registered with Goods and Service Tax authority being engaged in the business of supplying labour, is aggrieved by cancellati....

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....etitioner is before this Court. 4. The learned advocate for the petitioner would submit that there is a void in the statutory provisions in entertaining the delayed appeals. The cause beyond the statutory period cannot be considered by the appellate authority. In the light of such absence of power in the appellate authority to condone the delay beyond the period stipulated under Section 107, th....

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....following decisions of the division benches of this Court : (1) Sanjeev Suresh Desai Vs. Union of India and Ors. (Writ Petition No. 2876/2021 and 2891/2021 (Principal Seat), decided on 24.06.2024. (2) M/s. B.T. Ghuge Civil Engineer and Contractor Vs. The Union of India and others (Writ Petition No. 6201/2024) (3) Rohit Enterprises Vs. The Commissioner, State GST and othe....

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....l under Section 107 of the G.S.T. Act. The petitioner's stand that soon after the show cause notice was received, its chairman died, as a ground for belated filing of the appeal is a plausible one. The fact remains that there was delay, which respondent no. 3-appellate authority had no power and jurisdiction to condone. 10. The division benches of this Court in such peculiar state of affairs, n....