Bombay High Court Sets Time Limit for GST Tribunal Appeals

Essar Steel Suppliers Vs Union of India & Ors. (Bombay High Court) In a recent case, M/s Essar Steel Suppliers v. Union of India & Ors. [W.P.No.2301 OF 2022 dated July 03, 2023], the Hon’ble Bombay High Court addressed the issue of the time limit for filing appeals to the tribunal. The court held that the appeal must be made within three months from the date of constitution of the Appellate Tribunal. Facts: M/s Essar Steel Suppliers (“the Petitioner”) filed the writ challenging the Order-in Appeal dated April 21, 2021 passed by the Commissioner of Central Taxes, Central Excis...