M/S Shree Amit Enterprises vs. State Of Bihar

Facts

The petitioner, M/s Shree Amit Enterprises, is challenging an order passed under the Bihar Goods and Services Tax (BGST) Act on February 26, 2020. The petitioner contends that an appeal against this order cannot be filed at this stage because it would be time-barred. The BGST Act, specifically Section 107(4), provides a limitation period of three months for filing an appeal, with an additional one-month period during which the appellate authority can condone the delay. The petitioner has not availed of the appellate remedy within these stipulated times, and the remedy is now barred by limitation.

Held

The Court held that the petitioner cannot invoke the writ jurisdiction of this Court under Article 226 of the Constitution of India because the statutory appellate remedy is barred by limitation. The Court reasoned that Section 107(4) of the BGST Act prescribes a specific time limit of three months for filing an appeal, with a further one-month period for condoning the delay. Since the petitioner failed to avail of this remedy within the stipulated time, the appellate authority has no power to condone the delay. Therefore, the writ petition is dismissed. The Court explicitly left the question raised against the assessment open for consideration in any subsequent proceeding.

Key Issues

1. Whether the petitioner can invoke the writ jurisdiction of this Court under Article 226 of the Constitution of India when the statutory appellate remedy is barred by limitation? The petitioner argues that the appellate remedy is no longer available due to the expiry of the prescribed time limits for filing an appeal and for condoning any delay. Therefore, they are seeking recourse through a writ petition. The respondent (State of Bihar) implicitly argues that since the statutory remedy is barred by limitation, the petitioner cannot bypass it and approach the High Court under its writ jurisdiction. The judgment relies on the principle that when a specific period is provided for condonation of delay, any appeal filed beyond that period is not maintainable, and the appellate authority lacks the power to condone such delay.