Bombay High Court

NARMADA STEEL TRADERS THR ITS PROPRIETOR NITINKUMAR R AGARWALversusTHE STATE OF MAHARASHTRA THR ITS COMMISSIONER OF STATE TAX AND ORS

Disposal: DISPOSED OFF

Holding

The Court permits the petitioner to approach the Appellate Tribunal and file an appeal under Section 112 of the Maharashtra Goods and Services Tax Act, 2017.

Summary

Narmada Steel Traders, represented by its proprietor Nitinkumar R. Agarwal, filed a writ petition challenging a tax matter before the State of Maharashtra. The petitioner sought relief regarding the filing of an appeal under the Maharashtra Goods and Services Tax Act. The High Court, after considering the petition, granted the petitioner liberty to approach the Appellate Tribunal and file an appeal under Section 112 of the Act. The Court also noted that the pendency of the writ petition would be taken into account if any question of delay in filing the appeal arises. Consequently, the writ petition was disposed of with the liberty granted.

Issues considered

What procedural steps must the petitioner follow to file an appeal under Section 112 of the Maharashtra GST Act?
Whether the pendency of the writ petition can be considered in assessing any alleged delay in filing the appeal.

Legislation cited

Maharashtra Goods and Services Tax Act, 2017 — s. 112

Subjects

GST
Appellate Tribunal
Section 112
Writ Petition
Procedural Delay
Maharashtra

Judgment

2026:BHC-AUG:45946-DB


                                                    *1*

                           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       BENCH AT AURANGABAD

                                 35 WRIT PETITION NO.12759 OF 2026

                 Narmada Steel Traders Thr Its Proprietor Nitinkumar R Agarwal
                                             VERSUS
                                    The State Of Maharashtra
                           Thr Its Commissioner of State Tax and Ors
                                               …..
                     Shri. Pratik Arvind Bhosle, Advocate for the Petitioner
                       Mrs. S. S. Joshi, AGP for the Respondent – State.
                                               …..

                                       CORAM : NITIN B. SURYAWANSHI &
                                               ABASAHEB D. SHINDE, JJ.
                                       DATE : 29th SEPTEMBER 2026

                P. C. :-

                .          The Writ Petition is disposed of by granting liberty to the

                Petitioner to approach the Appellate Tribunal to file an appeal

                under Section 112 of the Maharashtra Goods and Services Tax

                Act, 2017. The pendency of the present Writ Petition shall be

                taken into consideration, in case the question of delay in filing

                the appeal arises.




                (ABASAHEB D. SHINDE, J.)               (NITIN B. SURYAWANSHI, J.)


                GGP

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