Jindal Construction vs. The State Of Bihar
Facts
The petitioner, Jindal Construction, is challenging the cancellation of its GST registration, which was ordered on February 8, 2022. The petitioner filed an appeal on October 15, 2022, and submitted a certified copy of the cancellation order on November 28, 2022. The Additional Commissioner (Appeals) dismissed the appeal by an order dated November 28, 2022, citing that the appeal was filed beyond the time stipulated under Section 107(4) of the Bihar Goods and Services Tax Act, 2017, and also beyond the period for condonation of delay. The petitioner argued that the appeal was filed within time, considering the period condoned by the Supreme Court due to the Covid pandemic (March 1, 2022, to June 28, 2022).
Held
The Court held that the appellate authority could not condone delays beyond the period stipulated. However, the Court found that the appeal itself was filed within time, even when considering the period condoned by the Supreme Court due to the Covid pandemic. The Court agreed with the petitioner that the mere fact that the certified copy was produced a bit delayed could not stand against them. Therefore, the Court set aside the order of the Additional Commissioner (Appeals) dated November 28, 2022, and restored the appeal to the file of the appellate authority for consideration afresh. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the appeal filed by the petitioner was within the time stipulated under Section 107(4) of the Bihar Goods and Services Tax Act, 2017, considering the period condoned by the Supreme Court due to the Covid pandemic. Petitioner's Contention: The petitioner argued that the appeal was filed within the prescribed time limit, even after accounting for the period condoned by the Supreme Court due to the Covid pandemic (March 1, 2022, to June 28, 2022). The petitioner contended that the mere delay in producing the certified copy should not prejudice their case. Revenue's Contention: The revenue argued that the appeal was filed beyond the time stipulated under Section 107(4) of the Act and even beyond the period for condonation of delay. They asserted that the appellate authority could not condone delays beyond the stipulated period.
Sections Cited
Section 107(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.2398 of 2023 ====================================================== Jindal Construction through its proprietor namely Anand Kumar, Male, aged about 60 years, Son of Late Shashi Bhal Chandra, residing at Ward No. - 2, N.H.- 31, Chakfarid, Singhaul Pokhar, Sinhgaul, P.S. - Sinhgaul, District- Begusarai, Bihar - 851134. ... ... Petitioner/s Versus
The State of Bihar through the Commissioner of State Taxes, Government of Bihar, New Secretariat, Bailey Road, Patna- 800001. 2. The Additional Commissioner (Appeals), State Taxes, Division- Darbhanga, Near Bus Stand, Laheriasarai, P.S.- Laheriasarai, District- Darbhanga.
The Joint Commissioner-cum-Adjudicating Authority, State Taxes, Circle- Begusarai. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rajni Kant Jha, Advocate For the Respondent/s : Mr. Vikash Kumar (SC- 11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date :
The judgment continues below.
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