Limitation for filing GST appeal begins from email communication date of assessment order

Meritas Hotels Pvt. Ltd. Vs State of Maharashtra (Bombay High Court) The Bombay High Court recently delivered a crucial judgment in the case of Meritas Hotels Pvt. Ltd. Vs State of Maharashtra, addressing the issue of limitation for filing appeals under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act). The court ruled that the date of communication of the impugned assessment order via email—April 20, 2019—would be regarded as the starting point for calculating the period of limitation. Case Background The petitioner, Meritas Hotels Pvt. Ltd., sought to challenge the refusal by t...