Reliance Securities Limited Vs Commissioner (Appeals)-II of CGST & Central Excise (Bombay High Court)
The Hon’ble Bombay High Court in the case of M/s. Reliance Securities Ltd. v. Commissioner (Appeals)-II of CGST & Central Excise, Mumbai [Writ Petition No. 1024/2025 dated April 8, 2025] set aside the Order-in-Appeal (“the Impugned Order”) on the ground that the alleged delay of four days was reasonable on account of late communication of the Order and noted that the appeal could be filed within an extended time period under Section 107(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
M/s. Reliance Securities Ltd. (“the Petitioner”) challenged the Impugned Order dated April 18, 2024 and Rectification Rejection Order dated October 24, 2024, which was issued by the Commissioner (Appeals) – II of CGST & Central Excise, Mumbai (“the Respondent”), whereby the Respondent had dismissed the same as being time-barred under Section 107(1) of the CGST Act. The Respondents had also dismissed the evidence of date of communication of Order by means of speed post tracking slip, postal stamp on the envelope, and a supporting affidavit affirming that the Order in Original dated April 24, 2023, was received on April 29, 2023. Post which, the Petitioner challenged the Impugned Order and filed the present writ petition before the Hon’ble High Court.
