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2023 Supreme(Bom) 148

MANGESH S. PATIL, S. G. CHAPALGAONKAR
Rohit Enterprises – Appellant
Versus
Commissioner State Gst Bhavan – Respondent


Advocates:
Counsel for Appearing Parties
Alok Sharma, Advocate, A.S. Shinde, Advocate

JUDGMENT

S.G. Chapalgaonkar, J. - Rule. Rule is made returnable forthwith. The petition is heard finally, with the consent of the learned counsel for the parties.

2. The petitioner approaches this Court under Article 226 of the Constitution of India with following prayers :-

    (B) That the order passed in Appeal no. DC/APP/E-001/ABAD/GST/323/2022-2023 Dy. Commissioner (Appeal) Aurangabad may kindly be quashed and set aside.

    (C) That the order passed by the State Tax Officer dt. 14.3.2022 of cancellation of registration may kindly be quashed and set aside.

    (D) That, the order dt. 28.2.2022 passed by the State Tax Officer suspending the registration w.e.f. 28.2.2022 may kindly be quashed and set aside.

    (E) That, the Hon'ble High court may kindly hold that, the petitioner registration no.27AHQPD2485F1Z7 is valid from 28.2.20222 onwards.

    3. The petitioner is a proprietary firm engaged in the business of fabrication work. It is registered under the Central Goods and Services Tax Act, 2017 (GST Act) as well as Maharashtra State Goods and Services Tax Act, 2017. The certificate of registration dated 20-07-2018 has been issued to his firm with registration No. 27AHQPD2485F1Z7. Petitioner contends t

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