Map Overseas Vs Union of India (Bombay High Court)
The Bombay High Court has dismissed a petition filed by Map Overseas, upholding a lower authority’s decision that had rejected the company’s appeal for being time-barred. The court held that its extraordinary jurisdiction under Article 226 of the Constitution of India could not be used to bypass the statutory limitation periods prescribed under the Central Goods and Services Tax (CGST) Act, 2017.
The petitioner, Map Overseas, had challenged an Order-in-Original dated May 23, 2023. The company filed an appeal against this order on October 17, 2023, before the appellate authority. Under Section 107(1) of the CGST Act, an appeal must be filed within three months of the order’s communication. Section 107(4) allows for a further grace period of one month for delays caused by sufficient reason. The appellate authority dismissed the petitioner’s appeal on December 19, 2023, because it was filed beyond this maximum condonable period of four months (120 days).
During the High Court proceedings, the petitioner’s counsel attempted to argue the merits of the original order. The counsel also contended that the original order was never properly communicated to the company, and therefore, the period of limitation should not have begun.
