No Writ Remedy if Appeal filed Beyond Maximum Specified Period under Section 107 of the CGST Act

Last updated: 04 October 2025

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The Bombay High Court has ruled that it cannot entertain a writ petition under Article 226 of the Constitution if an appeal has not been filed within the time limits set by Section 107 of the CGST Act. This includes the initial three-month period and the additional one-month condonable period. The court emphasised that the extraordinary writ jurisdiction should not be used to bypass statutory appeal timelines.

Court :
Bombay High Court

Brief :
The Hon'ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P. No. 16407 of 2024 dated July 05, 2024] disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the Central Goods and Services Tax Act ("the CGST Act").

Citation :
WRIT PETITION NO. 8229 OF 2025, order dated August 25, 2025

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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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