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TMI Blog2024 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... r>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Pawan Kumar Singh, Advocate For the Respondent: Government Pleader JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-3 for reason of the appeal having not been filed within the period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )) 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. 4. The special procedure prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso be considered as properly filed, even if there is delay in such filing. 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/ought to have been remitted. 10. We set aside the impugned order dated 23.08.2023 at Annexure-3 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. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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