PRASHANT LUTHRA Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner has approached this Court for quashing of an order dtd. 8/12/2021 passed under Sec. 73(9) of the Bihar Goods and Services Tax Act, 2017 (for brevity 'BGST Act'). There was an appeal provided under the BGST Act'. As per Sec. 107(4), an appeal would be maintainable within three months of the order or with a delay condonation application within a further period of one month. No such appeal has been filed. The writ petition is itself delayed for almost one year.

(2.) 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.

(3.) The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dtd. 2/11/2023 (S.O. 4767(E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31/3/2023 under Ss. 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 Sec. 107(4) of the 'BGST Act', on following the special procedure prescribed under the said Notification.