2023 (4) TMI 1245 - HC - GST

Maintainability of appeal - appeal dismissed on the ground of delay - HELD THAT - The appeal was from Annexure-1 order of assessment passed on 12.03.2022. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 which permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. The Appellate Authority also took into account the saving of limitation granted by the Hon ble Supreme Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (11) TMI 387 - SC ORDER . Therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed by the petitioner herein. The appeal is said to have been filed only on 08.08.2022, with a delay of two months nineteen days from the date on which even the limitation period as stipulated by the Hon ble Supreme Court, expired. There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time - petition dismissed.

Summary

Issues involved: Appeal against appellate order rejecting appeal on the ground of delay.

Summary:
The High Court of Patna heard a writ petition challenging an appellate order dated 17.10.2022, Annexure-4, which dismissed the appeal due to delay. The appeal was against an assessment order dated 12.03.2022 under Section 107 of the Bihar Goods and Services Tax Act, 2017. The Appellate Authority considered the provision allowing appeals to be filed within three months, with a further one-month period for delay condonation with satisfactory reasons. The court noted the Supreme Court's decision in a writ petition regarding the extension of limitation due to the pandemic, allowing appeals to be filed within ninety days from 01.03.2022. Despite this extension, the petitioner filed the appeal on 08.08.2022, two months and nineteen days after the extended deadline. The court held that extraordinary jurisdiction under Article 226 should not be invoked when alternate remedies are available, and the petitioner did not diligently avail such remedies within the specified time. Consequently, the writ petition was dismissed.