A.V. Ginning And Pressing Factory Through Its Partner Vinod Madhukar Bombale v. The Commissioner Of Cgst And Others

903-wp-12342-2025.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY,

BENCH AT AURANGABAD 903 WRIT PETITION NO. 12342 OF 2025 A.v. Ginning And Pressing Factory Through Its Partner Vinod Madhukar Bombale

VERSUS

The Commissioner Of Cgst And Others ...

Mr. Alok M. Sharma, Advocate for the Petitioner Mr. Parikshit P. Dawalkar, Sr. Standing Counsel a/w. Mr. Pratik Kothari, Jr. Standing Counsel for Respondent Nos.1 to 3. ...

CORAM : R. G. AVACHAT AND ABASAHEB D. SHINDE, JJ.

DATED : OCTOBER 09, 2025 P.C.:

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.

Narwade/

903-wp-12342-2025.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 15.10.2025, the impugned order dated 30.08.2023 to stand quashed and set aside.

(ii) The proceedings are remitted back to Respondent No.2Authority. (iii) The Petitioner shall appear before Respondent No.2Authority on 15.10.2025 alongwith 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 from today.

[ABASAHEB D. SHINDE, J.] [R. G. AVACHAT, J.] Narwade/