Meher Seeds Corporation Through Its Partner Jagannath Vaijinathrao Kale vs. Union Of INDIA Through Ministry Of Finance And Others
Facts
The petitioner, Meher Seeds Corporation, filed a writ petition before the Bombay High Court, Aurangabad Bench, challenging the dismissal of their appeal under Section 107 of the Maharashtra Goods and Services Tax Act, 2017. The appeal was dismissed due to a delay of 17 days in its filing. The petitioner contended that there was no provision for condonation of delay in preferring such appeals, leading to the dismissal. The High Court was therefore approached through this writ petition. The petitioner has not pressed a specific prayer clause (D) in their petition.
Held
The High Court acknowledged that the appeal under Section 107 of the Maharashtra Goods and Services Tax Act, 2017, was dismissed due to a 17-day delay in filing, and that there is no explicit provision for condoning such delays. However, the Court found it just and proper to hear the matter on its merits. Consequently, the Court allowed the writ petition and remanded the matter back to the appellate authority. The appellate authority is directed to decide the appeal on its own merit within six months from the date of receiving the order, after providing the petitioner with an opportunity of being heard. The petitioner is directed to appear before the appellate authority on July 9, 2025. The issue of whether the appellate authority has the power to condone delay was implicitly bypassed by remanding the matter for a decision on merits.
Key Issues
1. Whether the appellate authority under Section 107 of the Maharashtra Goods and Services Tax Act, 2017, has the power to condone delay in filing an appeal, or if the absence of such a provision mandates dismissal of a delayed appeal. Petitioner's contention: The petitioner argued that the appeal was dismissed because there is no provision for condonation of delay in preferring an appeal under Section 107 of the Act. Revenue's contention: The judgment does not record any specific arguments from the revenue or state respondents regarding the issue of delay condonation or the merits of the appeal.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER :-
Learned counsel for the petitioner, on instructions, does not press the prayer clause in terms of prayer clause (D).
Issue notice to the respondents. Mr.Talhar, learned counsel, waives notice for respondent no.1. 3. There was delay of 17 days in preferring the appeal under Section 107 of the Maharashtra Goods and Services Tax Act, 2017. Since there is no provision for condonation of delay occurred in preferring the appeal, the appeal came to be dismissed. The petitioner is, therefore, before this court in this Writ Petition.
2 4-sr18
In any case, the matter needs to be heard on merit. Since it pertains to tax only, it is just and proper to relegate the parties back to the appellate authority to decide the appeal under Section 107 of the said Act, on its own merit.
The petition is, therefore, allowed in terms
The judgment continues below.
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