2024 (4) TMI 147 - HC - GST

Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - Notification No. 53 of 2023- Central Tax - extended the time for filing appeal against an order passed by the Proper Officer - HELD THAT - 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. Hence the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification. We specifically says the deficient amount since on filing the appeal 10% of the amount of tax in dispute arising from the order impugned would/ought to have been remitted. We set aside the impugned order at Annexure-P/3 and direct the assessee to satisfy 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 appeals ought to be rejected or would stand rejected. We allow the writ petition on the above terms.

Summary

Issues involved:
The judgment involves the challenge of an order in an appeal under the Bihar Goods and Services Taxes Act, 2017, dismissed for delay. The issue revolves around the extension of time for filing an appeal against an order passed under Sections 73 and 74 of the BGST Act.

Extension of Time for Filing Appeal:
The judgment highlights the extension of the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act. This extension goes beyond the one month period provided under Section 107(4) of the BGST Act, subject to specific conditions outlined in the Notification.

Conditions for Filing Appeal:
The special procedure prescribed under the Notification requires the appellant to fulfill certain conditions, including payment of admitted tax, interest, fine, fee, and penalty arising from the impugned order. Additionally, a sum equal to 12.5% of the remaining amount of tax in dispute must be paid, subject to a maximum limit, with a portion to be debited from the Electronic Cash Ledger.

Restoration of Appeal:
In cases where the appeal has been dismissed by the first Appellate Authority, the judgment directs that the appeal be restored subject to the satisfaction of the conditions outlined in the Notification. The petitioner is given the opportunity to pay the deficient amounts to maintain the appeal under the extended time frame.

Decision and Compliance:
The judgment sets aside the impugned order and directs the assessee to satisfy the conditions specified in the Notification before the deadline of 31.01.2024. Failure to comply with the conditions will result in the rejection of the appeal. The judgment also clarifies that rejected writ petitions can be reconsidered if the conditions of the Notification are met.

Implementation and Instructions:
The judgment instructs the Commissioner, State Taxes, Government of Bihar to issue necessary instructions to officers empowered under the Act to carry out assessments and consider appeals in accordance with the conditions outlined in the Notification. This ensures that appeals can be restored based on compliance with the specified conditions, even in cases where writ petitions have been rejected solely due to delay.

Conclusion:
The writ petition is allowed on the terms mentioned, emphasizing the importance of complying with the conditions set forth in the Notification for the successful filing and consideration of appeals against orders under the BGST Act.