M/S. B.A.M.S.M. Constructions vs. The Appellate Authority And Additional Commissioner

Held

The Court held that the order dated 03.06.2023, which was challenged in appeal, was a summary of the original assessment order dated 05.05.2022. Consequently, the Court found that the appeal had been filed in time, as the relevant date for the purpose of the notification was the date of the original assessment order. The Court set aside the impugned order dated 02.12.2024 passed by the 1st respondent (Appellate Authority). The appeal was remanded back to the 1st respondent for consideration on its merits, without going into the question of limitation. The Court allowed the Writ Petition, with no order as to costs. The ratio decidendi is that when an appellate order is a summary of an earlier assessment order, the date of the earlier assessment order is to be considered for determining the applicability of time-extension notifications for filing appeals.

Facts

The petitioner, M/s. B.a.m.s.m. Constructions, was assessed to tax under an order dated 05.05.2022. They filed an appeal before the Appellate Authority (1st respondent) on 03.06.2023. The Appellate Authority dismissed the appeal on 02.12.2024, holding it was filed beyond the prescribed time and that there was no power to condone the delay. The petitioner challenged this dismissal in the High Court, relying on Notification No. 53/2023 dated 02.11.2023, which extended the time for filing appeals for orders passed before 31.03.2023. The Appellate Authority had previously held this notification inapplicable because the order under appeal was dated 03.06.2023. The High Court noted that the 03.06.2023 order was a summary of the 05.05.2022 assessment order.

Key Issues

1. Whether the appeal filed by the petitioner before the Appellate Authority was within the time prescribed by law, considering the applicability of Notification No. 53/2023 dated 02.11.2023, and Section 107 of the CGST Act, 2017. Petitioner's arguments: The petitioner contended that Notification No. 53/2023, issued by the Central Board of Indirect Taxes and Customs, extended the time for filing appeals for orders passed before 31.03.2023, and therefore, their appeal should have been considered within time. They argued that the order dated 03.06.2023 was merely a summary of the original assessment order dated 05.05.2022, and thus the notification was applicable. Respondent's arguments: The respondents, through the learned Government Pleader for Commercial Tax, argued that the notification was not applicable as the order under appeal was dated 03.06.2023, which is after 31.03.2023. They relied on the Appellate Authority's reasoning for dismissing the appeal on grounds of limitation.