Rejection of Appeal Filed Within Extended Period Invalid | HC

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  • Last Updated on 7 October, 2025

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appeal filed within extended period HC ruling

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

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).

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied