GST
TRT-2025-
High court of Bombay
Date:-02-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 02 Sep 2025
Parties: Liberty Oil Mills Ltd. v. Joint Commissioner (Appeals), Thane & Ors.
Facts -
- Petitioner challenged rejection of appeal as time-barred against assessment order dated 30.03.2023. Petitioner argued the order was never uploaded on GST portal or served, and knowledge arose only upon SCN in Aug 2023. Copy obtained on 17.08.2023; appeal filed within a month (11.09.2023).
- Department relied on a postal report alleging service on 11.04.2023, which contained overwriting and inconsistencies.
Issue -
- Whether the appeal was barred by limitation under Section 107 MGST Act when order was allegedly served by post but not uploaded on portal and petitioner claimed knowledge only in Aug 2023?
Order -
- The divisional bench of the Hon’ble High Court found postal report unreliable, with overwriting suggesting only four documents were delivered, not the disputed order of 30.03.2023.
- Petitioner’s conduct showed bona fides — it promptly appealed another order served the same day, indicating it would not have ignored this one if received. Appeal filed on 11.09.2023, soon after obtaining copy, was within limitation reckoned from 17.08.2023; authorities erred in rejecting it as time-barred.
- Impugned order dated 27.01.2025 was set aside; petitioner’s appeal restored for hearing on merits, subject to depositing ₹25,000/- with KEM Hospital (CSR contribution).
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