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RELIANCE SECURITIES LIMITED vs. THE COMMISSIONER (APPEALS) -II OF CGST & CENTRAL EXCISE, MUMBAI & OTHERS
(Bombay High Court)

Hon'ble Judges:

B. P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Anay Banhatti
Siddhant Chhabra
Res. Counsel
Maya Majumdar
Megha Bajoria

Petitioner / Applicant

RELIANCE SECURITIES LIMITED
Respondent THE COMMISSIONER (APPEALS) -II OF CGST & CENTRAL EXCISE, MUMBAI & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 8, 2025
Order No.

WRIT PETITION NO. 1024 OF 2025

Citation

2025(4) TAXREPLY 12918
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ORDER

P. C. 1. Rule. Respondents waive service. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties and heard finally. 2. This Petition challenges the Order-in-Appeal No.SK/395/Appeals-II/ME/2023-24 dated 18th April 2024 read with Rectification Rejection Order dated 24th October 2024 by which the Petitioner’s Appeal before the Respondent No. 1 was dismissed on the ground that the same was instituted beyond three months from the date of communication of the order as required under Section 107 (1) of the CGST Act, 2017. 3. From the record we find that Respondent No. 1 disregarded the evidence of the date of communication of the order produced before him by the Petitioner in the form of speed-post tracking slip, postal stamp on the envelope and a specific affidavit filed. At the same time, Respondent No. 1 did not have any contrary evidence to doubt correctness of the evidence produced by the Petitioner. The ....

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