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SHIP MANAGEMENTS PVT. LTD. vs. STATE OF MAHARASHTRA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN

Pet. Counsel

Manasi Patil

Kiran Chavan

Res. Counsel

Himanshu Takke

Petitioner / Applicant	SHIP MANAGEMENTS PVT. LTD.
Respondent	STATE OF MAHARASHTRA AND OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Oct 17, 2023
Order No.	WRIT PETITION (L) NO.3121 OF 2023
Citation	2023(10) TAXREPLY 8193
Original Order
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ORDER
PC :- 1. By this Petition under Article 226 of the Constitution of India, the Petitioner has challenged an order dated 12th 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”) on the ground that the Appeal is delayed by 59 days and therefore, the same cannot be admitted. 2. BRIEF FACTS ARE AS UNDER :- The Petitioner is engaged in the business of supplying of floating, submersible drilling and production platforms, dredgers and supply of crew-members. The Petitioner is registered under the CGST Act. 3. On 23rd July, 2021, the Petitioner received a notice for the period July, 2017 to March, 2018 intimating discrepancies in the return. The said notice was replied on 23rd July, 2021 itself by giving detailed reasons refutting the alleged discrepancy. On 31st December, 2021, Respondent issued an inti....