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RAMANI SUCHIT MALUSHTE vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
A.S. DOCTOR
Pet. Counsel
Ishaan Patkar
Chaitali Raul
Res. Counsel
S.d. Vyas
J.b. Mishra
Ram Ochani

Petitioner / Applicant

RAMANI SUCHIT MALUSHTE
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 21, 2022
Order No.

WRIT PETITION NO. 9331 OF 2022

Citation

2022(9) TAXREPLY 6398
Original Order
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ORDER

1. Petitioner is impugning an order passed on 2nd August 2021 but issued on 4th August 2021 by which petitioner’s appeal came to be dismissed on the ground that appeal was not filed within a period of three months provided under Section 107(1) of The Central Goods and Services Tax Act, 2017 (the CGST Act) and in any case the appeal was delayed more than one month provided under Sub Section 4 of Section 107 of the CGST Act. 2. Section 107(1) and (4) of the CGST Act reads as under : (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. X X X X X X X X X X (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presen....

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