9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 242 - HC - GSTDelay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - HELD THAT - This Court and the Hon ble Supreme Court have held that when there is a specific period provided in the statute, within which period a delayed appeal could be filed; then neither the Appellate Authority nor this Court under Article 226 of the Constitution of India could condone the delay beyond the period provided. The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) extended 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 in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the BGST Act , on following the special procedure prescribed under the said Notification. Hence 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 - In the present case, the appeal was not filed. In such circumstances, it is only proper that an appeal be filed satisfying the conditions in paragraph no. 3 of N/N. 53 of 2023- Central Tax, dated 02.11.2023. Hence the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the amount as would be required to maintain the appeal under the notification - Let an appeal against the impugned order dated 20.11.2021 be filed 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. Petition disposed off.
Issues:
The judgment deals with the quashing of an order under Section 73 of the Bihar Goods and Services Tax Act, 2017, due to a delayed appeal and the applicability of a notification extending the time for filing appeals. Issue 1: Delayed Appeal The petitioner sought to quash an order passed under the BGST Act, but no appeal was filed within the prescribed period. The court emphasized that when a specific period is provided for filing an appeal, neither the Appellate Authority nor the Court can condone the delay beyond the stipulated period. Issue 2: Notification Extending Appeal Period A notification by the Central Board of Indirect Taxes and Customs extended the time for filing appeals against orders passed under Sections 73 and 74 of the BGST Act. This notification allowed for filing an appeal by a specified date, even if there was a delay, subject to certain conditions outlined in the notification. Conclusion: The court directed the petitioner to file an appeal satisfying the conditions specified in the notification before the deadline of 31.01.2024. By fulfilling the requirements laid out in the notification, the appeal would be considered on its merits. The writ petition was disposed of based on these terms.
|
