MAP OVERSEAS v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
MAP OVERSEAS
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 8229 of 2025 dated 25.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
Condonation of delay – Appeal dismissed as time barred – Delay beyond 120 days – Petitioner invoked Article 226 of Constitution seeking to assail original order – Contention of non-communication of order rejected as not borne from record – Court held extraordinary jurisdiction under Article 226 cannot be exercised to override legislative intent or condone delay beyond statutory limits – Held: Writ petition dismissed.
Represented By:
Counsel for the Petitioner: Shreyas Shrivastava, with Saurabh R Mashalkar
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