Liberty Oil Mills Limited Vs Joint Commissioner (Appeals Thane) GST & Central Excise (Bombay High Court)
The Bombay High Court heard a petition challenging the order dated 27 January 2025, issued by the Joint Commissioner (Appeals), Thane. The impugned order had dismissed the petitioner’s appeal against the Assistant Commissioner’s order dated 30 March 2023, on the ground that the appeal was filed beyond the prescribed three-month limitation period and the condonable period of one month under Section 107 of the Maharashtra Goods and Services Tax Act, 2017.
The petitioner argued that the order dated 30 March 2023 was neither uploaded on the GST portal nor communicated to it at any time. After receiving a show cause notice for the subsequent period in August 2023 that referred to this order, the petitioner applied for a copy on 16 August 2023. The copy was furnished on 17 August 2023, and the petitioner filed an appeal before the Joint Commissioner (Appeals) on 11 September 2023—within a month of receiving the order.
The Joint Commissioner (Appeals) obtained a report from the Assistant Commissioner indicating dispatch of the order dated 30 March 2023. The petitioner responded by reiterating that it only became aware of the order on 17 August 2023. The Joint Commissioner (Appeals) also sought a postal report, which was furnished and relied upon to conclude that the order had been delivered on 11 April 2023, rendering the petitioner’s September 2023 appeal time-barred.
