M/S Morefun Communication Private Limited vs. The State Of Bihar
Facts
M/s Morefun Communication Private Limited (the petitioner) is challenging an assessment order dated 22.06.2019 passed by the Assistant Commissioner, State Tax, Gandhi Maidan Circle, Patna. The petitioner has paid the entire demand raised by the assessment order. The petitioner seeks permission to file an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017, requesting condonation of delay. The petitioner attributes the delay to the Covid Pandemic and the death of their counsel's father. The assessment order was passed well before the Covid Pandemic, and the pandemic situation has largely abated for about one and a half years.
Held
The Court held that the delay in filing the appeal could not be condoned. Section 107(4) of the Bihar Goods and Services Tax Act, 2017, provides for filing an appeal within three months and permits condonation of delay for a further period of one month. The Supreme Court has held that statutory authorities cannot condone delays beyond the period specified in the relevant provision, and Section 5 of the Limitation Act is not applicable in such cases. The Court found that neither the Covid Pandemic nor the bereavement in the counsel's family adequately explained the 'enormous delay' in filing the appeal, especially since the assessment order predated the pandemic and the pandemic situation had abated. Therefore, it was not legally permissible to allow the petitioner to approach the statutory authority with such a significant delay.
Key Issues
1. Whether the delay in filing the appeal can be condoned beyond the period specified in Section 107(4) of the Bihar Goods and Services Tax Act, 2017, considering the circumstances presented by the petitioner? The petitioner argued that the delay in filing the appeal was occasioned by the Covid Pandemic and the death of the father of their counsel. They sought condonation of this delay to institute an appeal under Section 107 of the Act. The respondent revenue authorities did not explicitly record arguments regarding the delay in the judgment. However, the Court's reasoning implies a challenge to the sufficiency of the grounds for condonation.
Sections Cited
Section 107, 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.2323 of 2023 ====================================================== M/s Morefun Communication Private Limited 4th Floor Nutan Plaza, Bandarbagicha, Dakbanglow Road, Patna through its Finance Manager, Deepak Kumar Dosi, aged about 33 years, Male, Son of Kantilal Dosi, Resident of Ward No. 4, Ganoda, Ganora, Bansuara, Rajasthan. ... ... Petitioner/s Versus
The State of Bihar through the Principal Chief Commissioner State Tax, Bihar, Patna.
The Chief Commissioner, State Tax, Bihar, Patna.
The Commercial Tax Officer, Gandhi Maidan, Circle, Patna.
The Joint Commissioner, State Tax Gandhi Maidan Circle, Patna.
The Assistant Commissioner, State Tax Gandhi Maidan Circle, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Ranjeet Kumar, Advocate For the Respondent/s : Mr. Vivek Prasad (GP7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 04-04-2023
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