*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 2026:BHC-AUG:45946-DB