SAIFEE HOSPITAL TRUST v. THE STATE OF MAHARASHTRA – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
SAIFEE HOSPITAL TRUST
v.
THE STATE OF MAHARASHTRA
WRIT PETITION No. 4374 of 2025 dated 13.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73, 79, 107 & 168A
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Demand – Challenge to notifications extending Section 73(10) time limit for FY 2018-19 – Audit demand confirmed partially – Appeal rejected for one-day delay due to treasurer illness – Garnishee notice issued recovering amount from bank account – Petitioner sought quashing of orders, notifications and refund – Relied on substantial justice over technical delay condonation – Held: Orders quashed – Appeal restored for decision on merits with timelines for hearing and reasoned order.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate a/w. Mihir Mehta, i/b Monarch Bhatt
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