Swati Sheetal Malara Swati Sarees Thr Its Proprietor Swati Sheetal Malara v. The Commissioner State Gst Bhavan Aurangabad And Another

965-WP-10557-2025.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD 965 WRIT PETITION NO. 10557 OF 2025 Swati Sheetal Malara Swati Sarees Thr Its Proprietor Swati Sheetal Malara ....Petitioner

VERSUS

The Commissioner State Gst Bhavan Aurangabad And Another .....Respondents .....

Mr. Sharma Alok Madangopal, Advocate for the Petitioner Mr. P. K. Lakhotiy, AGP for the Respondents - State .....

CORAM

:

R. G. AVACHAT & NEERAJ P. DHOTE, JJ.

DATE :

26.08.2025 PER COURT :

1.

Heard.

2.

Learned AGP takes strong objection to allow this Petition. According to him, though there is no Appellate Tribunal to have been established and jurisdiction of this Court very much available, the Petitioner has to come within a prescribed period of limitation before this Court.

3.

This Court has, however in Writ Petition No.11833 of 2022 and other matters based on concession given by learned AGP, passed the orders relegating the Petitioner back to Respondent No.2 to have the matter decided on its own merits.

965-WP-10557-2025.odt 4.

In view of the same, we allow this Writ Petition in terms of the following order :

ORDER

[I] The Writ Petition is partly allowed. On the condition that the Petitioner deposits Rs.7,000/- (Rupees Seven Thousand) with Respondent No.2 - Authority on or before 08/09/2025, the impugned order dated 20/09/2024 to stand quashed and set aside. [II] The proceedings are remitted back to Respondent No.2 - Authority.

[III] The Petitioner shall appear before Respondent No.2 - Authority on 08/09/2025 along with tax returns for the period in question.

[IV] Respondent No.2 - Authority would consider the record by following due procedure of law and pass an appropriate order on such conditions as the rules may permit.

[V] The above exercise would be completed within 30 days. [NEERAJ P. DHOTE, J.] [R. G. AVACHAT, J.] Sameer/August-2025 Signed by: Md. Sameer Q.

Designation: PA To Honourable Judge Date: 02/09/2025 10:32:43