GST Appeal Beyond 120 Days Not Maintainable Under Section 107 CGST Act

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 O...