INDIAN OIL CORPORATION LTD. v. UNION OF INDIA – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
INDIAN OIL CORPORATION LTD.
v.
UNION OF INDIA
WRIT PETITION No.1463 of 2025 dated 08.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Rejection of appeal as time barred – Earlier appeal rejected due to GST portal wrongly auto-assigned appeal to incorrect authority – Appeal rejected in limine – Petitioner refiled appeal on 12.07.2024and physically submitted on 31.07.2024 – No hearing granted – Opportunity to clarify technical error and condonation application not granted – Held: Re-filing within condonable period of one month – Order quashed – Appeal restored to file of Appellate Authority for de novo adjudication on merits – Delay condoned.
Represented By:
Counsel for the Petitioner: Sriram Sridharan
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