SAMBHAJI MULTI SERVICES Vs. COMMISSIONER STATE GST BHAVAN

JUDGEMENT

(1.) Leave to correct prayer clause C. Correction be carried out forthwith.

(2.) Rule. Rule made returnable forthwith and heard finally by the consent of the parties.

(3.) At the outset, two aspects are admitted by the parties. Firstly, that the Deputy Commissioner (Appeals), Chhatrapati Sambhajinagar, did not have the jurisdiction to condone the delay caused in filing the GST Appeal and, therefore, the order dtd. 18/12/2023, cannot be faulted. Secondly, the State Tax Officer suspended the registration of the Petitioner vide order dtd. 23/1/2023, with effect from 1/1/2022, only on the ground that the Petitioner failed to submit the tax returns for 6 consecutive months.