2026 (9) TMI 71

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....a, Advocate for the Petitioner Mr. N. D. Batule, AGP for Respondent - State 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 (Ap....

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....n filing the appeal and the Commissioner has no authority to condone the delay. Therefore, no fault can be found with the impugned order. 5. This Court in similar facts in "Rohit Enterprises" (supra) has observed as follows: "5. The petitioner filed appeal under section 107 of the Maharashtra Goods and Service Tax Act, 2017 challenging cancellation of registration. It was registered as....

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....s not allowed to revive the registration, the state would suffer loss of revenue and the ultimate goal under GST regime will stand defeated. The petitioner deserves a chance to come back into GST fold and carry on his business in legitimate manner. 10. There is one more aspect as far as the issue regarding limitation in filing the appeal under Section 107 of MGST Act is concerned. Indeed ....

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.... of India or Supreme Court under Article 32 cannot be restricted by the provision of any Act to bar or curtail remedies. True that while exercising the constitutional power, the Court would certainly take note of legislative intent manifested in the provisions of the Act and would exercise jurisdiction consistent with the provisions of enactment. The constitutional Courts in exercise of such power....