IMS Ship Managements Pvt Ltd Vs State of Maharashtra
Date: October 16, 2023
Subject Matter
Appellate Authority ought to have considered the submissions of the Petitioner before rejecting appeals filed after limitation period
Summary
The Petitioner challenged an order passed by the Appellate Authority under Section 107 of the CGST Act, dismissing the appeal as being filed beyond the period specified in Section 107(4) of the CGST Act. The Petitioner argued that they were not aware…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this Petition under Article 226 of the Constitution of India, the Petitioner has challenged an order dated 12 th December, 2022 passed by Respondent No.3 Appellate Authority whereby he has dismissed the Appeal filed by the Petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act&rdqu…