GST Appeal Restored After Overwriting-Ridden Postal Report Found Unreliable

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 th...