OM PRAKASH CHAUHAN Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner is before this Court since he filed a delayed appeal which is said to have been rejected for reason of the appeal having not been filed within the period of limitation. Sec. 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned.

(2.) The appeal filed in the above case was beyond even the one month period provided under Sec. 107 of the BGST Act and was thus rejected, as seen from the acknowledgment at Annexure-6. 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.