Bombay HC Quashes 10-Year Delayed Cess Assessment as Unreasonable & Time-Barred

Hindustan Petroleum Corporation Ltd. Vs State of Maharashtra & Ors. (Bombay High Court) In Hindustan Petroleum Corporation Ltd. vs State of Maharashtra & Ors., the Bombay High Court examined whether a delayed assessment order passed by the municipal authority was legally sustainable. The petitioner challenged an assessment order dated 21 August 2023 on the ground that it was issued after an inordinate delay of more than ten years from the date of issuance of the show cause notice (Form-H) dated 24 August 2011 and beyond the period prescribed under Rule 25 of the Cess Rules. The facts i...