2024 (5) TMI 1134 - HC - GST

Condonation of delay in filing appeal - appeal rejected for being beyond the statutory time limit - extension of time for filing appeals u/s 73 and 74 of the BGST Act - 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. 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. The impugned order dated 03.05.2023 at Annexure-4 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 - petition disposed off.

Summary

Issues involved:
The petitioner filed a delayed appeal which was rejected for being beyond the statutory time limit. The question was whether the delay could be condoned u/s 107 of the BGST Act. The judgment also dealt with the extension of time for filing appeals u/s 73 and 74 of the BGST Act through a notification by the Central Board of Indirect Taxes and Customs.

Summary:

Issue 1: Delayed Appeal
The petitioner's appeal was rejected for being beyond the one month period provided u/s 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 prescribed period.

Issue 2: Extension of Time for Filing Appeals
The Central Board of Indirect Taxes and Customs extended the time for filing appeals against orders passed by the Proper Officer u/s 73 and 74 of the BGST Act through a notification. This extension allowed for filing appeals until 31.01.2024, even if there was a delay in filing, subject to certain conditions specified in the notification.

Conclusion:
The Court directed that the appeal be restored to the files of the Authority, provided the conditions specified in the notification were met by the petitioner before 31.01.2024. The petitioner was required to pay the deficient amounts as per the notification to maintain the appeal. Failure to satisfy the conditions would result in the restoration of the impugned order. The writ petition was allowed on these terms.