Appellate Authority should provide sufficient reasons for not considering Appeals filed after the limitation period

Last updated: 11 November 2023

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The Bombay High Court has ruled that appellate authorities must provide sufficient reasoning when dismissing appeals filed after the limitation period. In this case, the Revenue Department failed to consider the petitioner's submissions regarding the date of communication for their appeal. The court found the appellate order lacked proper justification and set it aside, directing the respondent to grant a personal hearing and issue a speaking order.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order and holding that the Revenue Department should have given proper reasoning on the issue raised by the Petitioner in the written statement pertaining to the limitation in the Impugned Order.

Citation :
Writ Petition (L) No. 3121 of 2023 dated October 17, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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