Meritas Hotels Pvt. Ltd. Vs State of Maharashtra
Date: December 2, 2021
Subject Matter
Appeal timeline commences when the assessment order is communicated via email
Summary
In this case, the petitioner challenged the refusal of the respondent's authority to accept an appeal against a summary assessment order issued under Section 62 of the Maharashtra Goods and Services Tax Act, 2017. The petitioner argued that due to fi…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Invoking the jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner challenges the action on the part of the respondent no.5 in refusing to accept and entertain the appeal preferred by the petitioner against the impugned assessment order dated April 20, 2019 passed under Section 62 of the Maharashtra Goods a…