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of <h1>Legal Challenge Succeeds: CGST Appeal Reinstated with Directive for Fair Reconsideration and Timely Reasoned Order</h1> <h3>Reliance Securities Limited Versus The Commissioner (Appeals) -II of CGST & Central Excise, Mumbai & Ors.</h3> Reliance Securities Limited Versus The Commissioner (Appeals) -II of CGST & Central Excise, Mumbai & Ors. - 2025:BHC - OS:6184 - DB This petition challenged an order dismissing the petitioner's appeal as time-barred under Section 107(1) of the CGST Act, 2017. The court found that Respondent No.1 disregarded the petitioner's evidence of communication (speed-post tracking slip, postal stamp, affidavit) and had no contrary proof. The court noted that under Section 107(4) an appeal may be filed within the extended period of one month and that 'the alleged delay, if any, is only of 4 days.' Respondent No.2 subsequently verified receipt as 29th April 2023. The Impugned Order dated 18th April 2024 and the Rectification Order dated 24th October 2024 were set aside and the petitioner's appeal was restored for consideration on merits, with all contentions left open. Respondent No.1 is directed to grant hearing, pass a reasoned order and dispose the appeal 'as expeditiously as possible, and in any event, on or before 30th June 2025.' 'Rule is made absolute in the above terms and the Writ Petition is also disposed of in terms thereof.' No order as to costs.
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