YOGESHWARI PETROCHEMICALS PRIVATE LIMITED v. THE STATE OF MAHARASHTRA – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
YOGESHWARI PETROCHEMICALS PRIVATE LIMITED
v.
THE STATE OF MAHARASHTRA
WRIT PETITION No. 11642 of 2025 dated 05.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Condonation of delay – Appeal rejected without hearing – Petitioner rejected as time-barred – Petitioner contended appeal within time if computed from date of knowledge of order -Revenue contended appellate authority has no power to condone delay beyond 120 days warranting no hearing – Whether limitation runs from date of order or date of knowledge is arguable issue – Appellate authority erred in rejecting appeal mechanically without hearing – Held: Writ petition allowed – Order quashed – Matter remanded to appellate authority to decide limitation issue after hearing petitioner within three months.
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