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2024 (1) TMI 229 - HC - GSTTime limitation - rejection of appeal for reason of delay of five days - HELD THAT - The difficulty insofar as its application to the petitioner s case is the date on which the proper officer, being the Assessing Officer, having passed the order which was challenged in appeal, on 27.04.2023. The notification which was brought out on 02.11.2023 only permits appeals to be filed from orders passed by the proper officer on or before 31.03.2023, in cases in which it was not instituted in time or within the time permitted for a delayed appeal, and in cases where such delayed appeals beyond the stipulation in 107(4) has been rejected. The petitioner would not squarely fall under the notification. There are no rationale for the date fixed of 31.03.2023, as a cut off date. It is noticed that the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment. The petitioner also can be allowed to comply with the conditions in Notification No. 53 of 2023 upon which the order passed in appeal would stand set aside and a fresh consideration will be made by the first Appellate Authority. If the petitioner fails to fulfill the criteria as stated in the notification, then the impugned order will operate. Petition allowed.
Issues involved: Challenge to order in appeal due to delay of five days, interpretation of Section 107(4) of the B.G.S.T. Act, applicability of notification no. 53 of 2023-Central Tax, and the discretion of the Court to extend the period of limitation.
Interpretation of Section 107(4) of the B.G.S.T. Act: The Court noted that Section 107(4) of the B.G.S.T. Act prescribes a three-month period for filing an appeal, with an additional one-month period for delayed appeals. The Court emphasized that there is no authority to extend the limitation period when specific timelines are provided for filing appeals. Applicability of notification no. 53 of 2023-Central Tax: The Court discussed a notification issued by the Central Board of Indirect Taxes and Customs, which allowed taxable persons to file appeals against orders passed by the proper officer before March 31, 2023, even if the appeal was rejected due to a delay. However, the Court observed that the petitioner's case did not fall directly under this notification as the order in question was passed on April 27, 2023. Discretion of the Court to extend the period of limitation: Despite the specific provisions of the B.G.S.T. Act and the limitations outlined in the notification, the Court exercised its discretion to allow the petitioner to comply with the conditions specified in Notification No. 53 of 2023. The Court directed that if the petitioner meets the criteria outlined in the notification, the impugned order in appeal would be set aside for fresh consideration by the Appellate Authority. Conclusion: The Court allowed the writ petition, providing directions for the petitioner to follow the conditions set out in Notification No. 53 of 2023. Failure to meet these criteria would result in the impugned order remaining in force.
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