Siddhi Developers vs The Joint Commissioner Central GST Pune II Commissionerate,

2025:BHC-OS:9977-DB Sayyed 46-CEXA.7.2025.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.7 OF 2025 Siddhi Developers Flat No.1001, B-Wing Hyde Park, Bibvewadi, Pune – 411 037 STN:ABNFS8561QSD001 ...Appellant Versus The Joint Commissioner, Central GST, Pune-II Commissionerate, 1st Floor, F Wing, GST Bhavan, 41A Sasson Road, Pune – 411 001 ...Respondent _____________________________________________________ Mr. Prateek Jha for the Appellant. Mr. Karan Adik for the Respondent. _____________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 2 July 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J.) 1. Heard Mr. Jha for the Appellant and Mr. Adik for the Respondent. 2. This appeal is directed against the order dated 30 September 2020 made by the Commissioner (Appeals) holding that he has no power to condone the delay beyond one month of the initially prescribed period of two months under the proviso to sub-section (3A) of Section 85 of the Finance Act, 1994 and the Tribunal’s order dated 10 May 2023 refusing to interfere with the order of Commissioner (Appeals). Sayyed 46-CEXA.7.2025.docx 3. Mr. J