Vijay Shree Press vs. The State Of Bihar

Facts

The petitioner, Vijay Shree Press, filed a writ petition challenging an appellate order dated 11.11.2022, which rejected their appeal against an assessment order dated 21.01.2021. The appeal was filed on 09.03.2022. The appellate authority dismissed the appeal primarily for two reasons: delay in filing and failure to produce a certified copy of the assessment order within seven days, as stipulated by Rule 108 of the Bihar Goods and Services Tax Rules. The petitioner contended that the appeal was filed within the extended limitation period granted by the Supreme Court due to the pandemic and that the amendment to Rule 108, which allowed self-attested copies, came into effect after their appeal was dismissed.

Held

The Court held that the appeal filed by the petitioner on 09.03.2022 was indeed within the period of limitation. The Supreme Court's directions in Suo Motu Writ Petition (C) No. 3 of 2020 extended the period of limitation, allowing appeals to be filed within ninety days from 01.03.2022, which would have been on or before 29.05.2022. Furthermore, Section 107(4) of the BGST Act provides for condonation of delay within one month of the expiry of limitation, meaning an appeal could have been filed by 28.06.2022. The petitioner's appeal filed on 09.03.2022 fell within these extended timelines. The Court also noted that the petitioner had since obtained the certified copy and that the requirement for a certified copy was no longer a bar. Consequently, the Court set aside the appellate order dated 11.11.2022 and remanded the matter to the appellate authority for fresh consideration. The petitioner was granted liberty to seek a stay of recovery before the appellate authority, with recovery stayed until 31.08.2023, subject to the appellate authority's orders thereafter. The writ petition was allowed with these directions.

Key Issues

1. Whether the appeal filed by the petitioner on 09.03.2022 was within the period of limitation, considering the Supreme Court's directions in Suo Motu Writ Petition (C) No. 3 of 2020 regarding extension of limitation due to the pandemic? 2. Whether the dismissal of the appeal for non-production of a certified copy of the assessment order within seven days, as per Rule 108 of the Bihar Goods and Services Tax Rules, was justified, especially in light of the amendment to Rule 108 and the petitioner's contention that the appeal was dismissed prior to this amendment? Petitioner's Arguments: The petitioner argued that their appeal was filed within the extended limitation period prescribed by the Supreme Court, which saved limitation between 15.03.2020 and 28.02.2022, and allowed filing within ninety days from 01.03.2022. They also contended that the appellate order dismissing the appeal was passed before the amendment to Rule 108 (dated 26.12.2022) came into effect, which would have allowed the production of a self-attested copy if the order was not on the portal. Revenue's Arguments: The revenue pointed out that the appeal was dismissed for delay and for not producing a certified copy within seven days as per Rule 108. They also highlighted that the Rules provide mitigation by allowing self-attested copies if the assessment order is not on the portal.