M/S Dharmendra Kumar vs. The State Of Bihar

Held

The Court held that the petitioner had indeed filed the appeal before the expiry of the 120-day period stipulated under Section 107(2) of the Bihar Goods and Services Tax Act, 2017, which allows for condonation of delay. The Appellate Authority's decision to dismiss the appeal as time-barred was therefore set aside. The Court reasoned that the Appellate Authority possesses the power to condone delay up to 120 days and that the petitioner had availed this provision by filing within the prescribed timeframe. Consequently, the matter was remanded back to the Appellate Authority for fresh consideration. The petitioner was granted liberty to file a fresh condonation of delay petition, explaining any delay beyond the initial 90 days. The Appellate Authority was directed to consider this petition, particularly in light of Section 107(4) of the Act, and pass a reasoned order within fifteen days of the petition being filed.

Facts

The petitioner, M/s Dharmendra Kumar, challenged an order dated February 19, 2025, passed by the Additional Commissioner (Appeal) of Tirhut Commissionery, Muzaffarpur. This appellate order upheld an earlier order dated August 29, 2024, passed by the Adjudicating Authority. The petitioner had filed an appeal before the Appellate Authority under Section 107 of the Bihar Goods and Services Tax Act, 2017. The petitioner contended that the appeal was filed within the condonable period of 120 days as stipulated in Section 107(2) of the Act. The appeal was filed on December 25, 2024. The respondent-State conceded that the appeal was filed before the expiry of 120 days.

Key Issues

1. Whether the appeal filed by the petitioner on December 25, 2024, was within the condonable period of 120 days as per Section 107(2) of the Bihar Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that the appeal was filed within the 120-day period allowed for condonation of delay under Section 107(2) of the Act, which comprises 90 days plus an additional 30 days. The petitioner asserted that the Appellate Authority erred in dismissing the appeal as time-barred, as it was filed before the expiry of this 120-day window. Revenue's contention: The State submitted that it was true that the petitioner filed the appeal before the expiry of 120 days.