Rejection of Appeal Filed Within Extended Period Invalid | HC

Case Details: Esquire Electronics vs. State of Maharashtra - [2025] 178 taxmann.com 708 (Bombay)

Judiciary and Counsel Details

• M.S. Sonak & Advait M. Sethna, JJ.
• Animesh Srivastava & Ramachandran Mattiyil for the Petitioner
• Amar Mishra, AGP for the Respondent

Facts of the Case

The Bombay High Court in the case of Esquire Electronics v. State of Maharashtra has held that the benefit of the extended period of limitation can be granted to the assessee even if the order passed by the proper officer was beyond the date mentioned in the notification if the appeal was filed within the extended period of limitation.

High Court Held

The High Court relied on the decisions of the Patna High Court and Orissa High Court in Nexus Motors Pvt. Ltd. and Swati Samantray, wherein it was held that there was no rationale for fixing the date of 31st March 2023 in the notification dated 02nd November 2023. The notification itself was released on 02nd November 2023, and in such circumstances, any order passed at least three months before that date, the time provided for filing an appeal, ought to have been considered for such beneficial treatment.

List of Cases Reviewed

• Nexus Motors Pvt. Ltd. v. State of Bihar 2024 (81) G.S.T.L. 61 (Pat.) (Para 16) followed

List of Cases Referred to

• Micro Zone v. Union of India [2024] 158 taxmann.com 526/102 GST 566/83 GSTL 61 (Patna) (para 8)
• Mali Tractors Private Limited v. Union of India 2025 (1) TMI 979 (para 8)
• Prince Sanitation v. State of Bihar 2024 (1) TMI 229 (para 8)
• Swati Samantray v. Addl. Commissioner of State Tax (Appeal)
• CT GST [2024] 159 taxmann.com 484 (Orissa) (para 8)
• Nexus Motors Pvt. Ltd. v. State of Bihar 2024 (81) G.S.T.L. 61 (Pat.) (para 8).