ESQUIRE ELCTRONICS v. STATE OF MAHARASHTRA & ORS.- BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
ESQUIRE ELCTRONICS
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 5411 of 2024 & WRIT PETITION No. 5127 of 2024dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Dismissal of appeal on limitation grounds – Petitioner relied on CBIC Notification dated 02.11.2023 extending appeal deadline to 31.01.2024 – Respondent contended notification applies only to orders up to 31.03.2023 – Appeals filed within extended period – Petitioner relied on various judgements holding no rationale for 31.03.2023 cut-off – Held: Writ petitions allowed – Orders set aside – Appeals restored subject to compliance with notification conditions including 12.5% pre-deposit – Appellate authority to decide merits.
Represented By:
Counsel for the Petitioner: Ramachandran Mattiyil a/w Animesh Srivastava
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