RELIANCE SECURITIES LIMITED v. THE COMMISSIONER (APPEALS) -II OF CGST & CENTRAL EXCISE, MUMBAI & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
RELIANCE SECURITIES LIMITED
v.
THE COMMISSIONER (APPEALS) -II OF CGST & CENTRAL EXCISE, MUMBAI & ORS.
WRIT PETITION No. 1024 of 2025 dated 08.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Delay in filing appeal – Evidence of communication of order in original – Petitioner appeal dismissed and subsequent application for rectification also rejected – Petitioner provided evidence including speed-post tracking slip and affidavit to establish date of communication of Order-in-Original – Respondent did not present any contrary evidence to dispute this claim – Held: Writ petition disposed – Court noted delay in filing appeal by only four days is considered reasonable under Section 107 (4) of CGST Act allowing extended period for appeals – Court set aside impugned order and rectification order restoring petitioner appeal for consideration on its merits – Appeal be disposed of by 30.06.2025.
Represented By:
Counsel for the Petitioner: Anay Banhatti a/w Siddhant Chhabra, Advocates
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