The Bombay High Court has held that writ jurisdiction cannot be invoked to revive a GST appeal filed beyond the maximum permissible period of 120 days, dismissing a petition that sought to challenge both the original assessment order and the appellate authority’s rejection of a delayed appeal.
A division bench of Justice M.S. Sonak and Justice Jitendra Jain delivered the ruling on August 25, 2025, affirming that once the statutory timeline under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017 expires, courts cannot intervene to extend it.
The dispute stemmed from an Order-in-Original dated May 23, 2023, issued by the Assistant Commissioner of CGST, Thane Division-IV. The aggrieved party attempted to challenge this order before the Commissioner (Appeals) but filed the appeal after the 120-day limit — three months as of right, plus one additional condonable month.
On December 19, 2023, the appellate authority dismissed the case as barred by limitation.
The petitioner argued that the order was not duly communicated, and that the High Court could still consider the matter on merits.
However, the bench observed that he appeal memorandum itself did not establish non-communication. The delay extended beyond the maximum condonable period, leaving no scope for relief.
The Court underscored that its powers under Article 226 of the Constitution cannot override legislative intent. It cited Supreme Court precedents in Glaxo Smith Kline Consumer Health Care Ltd. (2020) and ONGC v. Gujarat Energy Transmission Corp. Ltd. (2017), both of which stressed strict adherence to statutory timelines.
“When the statute prescribes a limitation period along with an extended period, there is no provision for condonation beyond that. In such cases, even writ jurisdiction cannot be invoked,” the bench ruled.
Case Details
Case Title: Map Overseas Versus UOI
Case No.: Writ Petition No. 8229 Of 2025
Date: 25 August 2025
Counsel For Petitioner: Shreyas Shrivastava
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