M/S Bajrang Infrastructure And Construction PVT. LTD. vs. The State Of Bihar

Held

The Court held that the petitioner's appeal was not maintainable. The Court noted that the petitioner had filed the appeal under Section 107 of the BGST Act, 2017, beyond the statutory period. While the petitioner claimed a delay of 49 days, the respondent department asserted a delay of over 2 years. The Court found that the amnesty scheme, notified vide [S.O. 4767(E)] dated 02.11.2023, was applicable only to appeals filed on or before 31.01.2024. Since the petitioner filed their appeal on 21.03.2024, they were not entitled to the benefits of the amnesty scheme. Furthermore, the Court referenced its previous judgment in CWJC No. 6180 of 2026 (M.K. Traders Vs. State of Bihar & Ors.), which held that the High Court, in exercise of its powers under Article 226 of the Constitution, cannot condone delays that would go against the legislative intent of the BGST Act, 2017. The Court concluded that it could not entertain the writ application filed after the expiry of the prescribed time limit. The prayer of the petitioner was therefore dismissed.

Facts

The petitioner, M/s Bajrang Infrastructure and Construction Pvt. Ltd., filed a writ petition before the Patna High Court seeking to quash an order dated 30.07.2024 passed by the Additional Commissioner, State Tax (Appeal), Patna, and for condonation of a 49-day delay in filing their appeal. The petitioner contended that they were served a show cause notice on 02.09.2021, and an order under Section 73(9) was passed on 02.11.2021 without proper opportunity for hearing. They filed an appeal under Section 107 of the BGST Act, 2017, with a delay of 49 days, relying on an amnesty scheme notified by the State. The respondent department contested this, stating the delay was actually over 2 years and 12 days, as the appeal was filed on 21.03.2024 against an order dated 09.12.2021. They argued the amnesty scheme was not applicable as the appeal was filed after the stipulated deadline of 31.01.2024.

Key Issues

1. Whether the petitioner's appeal, filed with a delay of 49 days, is maintainable before the Appellate Authority under Section 107 of the Bihar GST Act, 2017, considering the statutory time limits and the applicability of the amnesty scheme notified vide [S.O.4767(E)] dated 02.11.2023? Petitioner's arguments: The petitioner argued that the delay in filing the appeal was only 49 days and that this delay should be condoned, especially in light of the amnesty scheme which was intended to provide relief. They relied on the amnesty scheme notification to support their claim for condonation. Respondent's arguments: The respondent department contended that the petitioner's claim of a 49-day delay was incorrect, asserting the actual delay was over 2 years. They further argued that the amnesty scheme was not applicable because the appeal was filed on 21.03.2024, which was after the scheme's deadline of 31.01.2024. They also pointed out that the writ application itself was filed with a significant delay.