Niraj Dilip Shah v. State of Maharashtra Thro. Commissioner of State Tax
Case brief
What is this about?
Bombay High Court, Writ Petition No.6344 of 2025, Niraj Dilip Shah v. State of Maharashtra & Ors., decided 25 February 2026 by G. S. Kulkarni & Aarti Sathe, JJ. Article 226 petition seeking certiorari/mandamus against GST tax demand orders dated 23.12.2024 and 24.12.2024 alleged to ignore Rule 42 of MGST/CGST Rules, 2017 machinery provisions; court noted existing statutory appeal remedy (three-month window; Section 107 of CGST/MGST Act, 2017 referenced in prayers) and disposed of the petition, directing the petitioner to file the appeal within four weeks for consideration on merits without limitation objection, with benefit of Section 14 of the Limitation Act, 1963; all contentions kept open; no costs. Keywords: GST, MGST/CGST Rules Rule 42, Section 107 appeal, Section 14 Limitation Act, certiorari, mandamus, limitation condonation, writ petition disposed.
What did the court decide?
Petition disposed of with direction to take recourse to the statutory appeal; if filed within four weeks it will be considered on its own merits without objection as to limitation, with the benefit of Section 14 of the Limitation Act, 1963; all contentions kept open; no costs.