M/S Rathore And Bishwajeet Infra Developers PVT. LTD. vs. The State Of Bihar

Facts

The petitioner, M/s Rathore and Bishwajeet Infra Developers Pvt. Ltd., approached the Patna High Court seeking to quash an order dated 20.11.2021 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (BGST Act). The petitioner had not filed an appeal against this order within the statutory period prescribed by Section 107(4) of the BGST Act, which allows for a delayed appeal within one month of the expiry of the initial period. The writ petition itself was filed almost one year after the impugned order. The Court noted that neither the Appellate Authority nor the High Court under Article 226 can condone delays beyond the statutory period.

Held

The Court held that while the petitioner had not filed an appeal within the statutory period and the writ petition itself was delayed, Notification No. 53 of 2023-Central Tax, dated 02.11.2023, provides a special procedure for filing delayed appeals against orders passed under Sections 73 and 74 of the BGST Act. This notification extends the period for filing appeals up to 31.01.2024. The Court directed that the petitioner be permitted to file an appeal against the impugned order dated 20.11.2021 by satisfying the conditions stipulated in paragraph 3 of the said Notification. These conditions include paying the admitted portion of tax, interest, fine, fee, and penalty, and 12.5% of the remaining disputed tax amount, with at least 20% of this 12.5% paid from the Electronic Cash Ledger. The appeal, if filed by 31.01.2024, would be considered on merits. The Court disposed of the writ petition on these terms.

Key Issues

1. Whether the High Court, under Article 226 of the Constitution of India, can condone the delay in filing an appeal beyond the period prescribed under Section 107(4) of the BGST Act, when a specific statutory period for delayed appeals is provided. 2. Whether Notification No. 53 of 2023-Central Tax, dated 02.11.2023, which extends the time for filing appeals against orders passed under Sections 73 and 74 of the BGST Act, can be availed by the petitioner despite the delay in filing the writ petition and the original appeal. Petitioner's Contention: The petitioner implicitly relies on the extension of time provided by Notification No. 53 of 2023-Central Tax to seek relief, as they have not filed an appeal within the original statutory period. The petitioner seeks to quash the order dated 20.11.2021. Revenue's Contention: The revenue, represented by the State of Bihar, would likely argue that the writ petition is delayed and that the petitioner failed to exhaust the statutory remedy of appeal within the prescribed time limits. They would also rely on the principle that High Courts under Article 226 should not entertain matters where statutory remedies are available and have not been pursued.