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2024 (2) TMI 238 - HC - GSTCondonation of delay in filing appeal - specific period provided in the statute, within which period a delayed appeal could be filed - HELD THAT - An appeal against an order under Section 73 or 74 has to be filed on or before 31.01.2024, and any appeal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. However, the maintainability of the appeal is further regulated by paragraph no. 3 which require that the admitted tax, interest, fine, fee and penalty arising from the impugned order is paid up along with a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees; out of which 12.5%, 20% should have been paid by debiting from the Electronic Cash Ledger. The further conditions in paragraph no. 4 to 6 also shall be applicable. In the present case, the appeal was filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied. The impugned order dated 18.05.2023 at Annexure-P/6 is set aside on condition of the assessee satisfying the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits. And if the conditions are not satisfied, then necessarily the impugned order would stand restored. Petition allowed.
Issues Involved:
The judgment deals with the issue of filing a delayed appeal under Section 107 of the BGST Act and the extension of time for filing an appeal against an order passed by the Proper Officer under Sections 73 and 74 of the BGST Act. Issue 1: Filing a Delayed Appeal under Section 107 of the BGST Act The petitioner filed a delayed appeal which was rejected for not being filed within the period of limitation as provided under Section 107 of the BGST Act. The Court held that when a specific period is provided in the statute for filing a delayed appeal, neither the Appellate Authority nor the Court could condone the delay beyond the specified period. Issue 2: Extension of Time for Filing Appeal under Sections 73 and 74 of the BGST Act The Central Board of Indirect Taxes and Customs extended the time for filing an appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act through Notification No. 53 of 2023. This extension allowed for filing an appeal beyond the one month period provided under Section 107(4) of the BGST Act by following the special procedure prescribed in the notification. Judgment Summary: The Court observed that the special procedure outlined in the notification required the appellant to fulfill certain conditions, including payment of admitted tax, interest, fine, fee, and penalty arising from the impugned order, along with a specified percentage of the remaining tax in dispute. The appeal against an order under Sections 73 or 74 had to be filed on or before 31.01.2024, and pending appeals could also be considered properly filed, even with a delay, if the conditions were met. The Court further noted that in the present case, where the appeal was dismissed by the first Appellate Authority, the appeal should be restored subject to the conditions specified in the notification being satisfied. The petitioner was given the opportunity to pay the deficient amounts required to maintain the appeal under the notification before the deadline of 31.01.2024. The Court set aside the earlier order rejecting the appeal, provided the petitioner satisfied the conditions within the stipulated time. Failure to meet the conditions would result in the restoration of the impugned order. The writ petition was allowed based on these terms.
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