Bikash Ghosh vs. Assistant Commissioner Of Revenue And Ors
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The petitioner, Bikash Ghosh, challenged an order dated August 21, 2023, passed by the appellate authority, which dismissed his appeal. The petitioner contended that the delay in filing the appeal was covered by CBIC Notification No. 53/2023-Central Tax, dated November 2, 2023. This notification provides a special procedure for taxable persons who could not file appeals within the prescribed time or whose appeals were rejected solely on grounds of delay, for orders passed on or before March 31, 2023, under sections 73 or 74 of the CGST Act. The revenue, represented by the Assistant Commissioner of Revenue, Serampore Charge, did not dispute the applicability of this notification.
Held
The Court held that the petitioner's case was covered by CBIC Notification No. 53/2023-Central Tax dated November 2, 2023. The revenue did not dispute the applicability of this notification. Consequently, the impugned order of the appellate authority dated August 21, 2023, which dismissed the appeal, was set aside. The Court reasoned that the notification provided a mechanism to address delays in filing appeals for specific categories of cases, including those where appeals were rejected solely on the grounds of delay. The matter was remanded back to the appellate authority for a fresh consideration and disposal of the appeal on its merits, subject to the petitioner complying with the formalities stipulated in the aforementioned notification. The appellate authority was directed to dispose of the appeal within eight weeks from the date of communication of the order.
Key Issues
1. Whether the delay in filing the appeal by the petitioner is condoned and protected by CBIC Notification No. 53/2023-Central Tax dated November 2, 2023, issued under Section 148 of the Central Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the delay in filing the appeal falls within the purview of CBIC Notification No. 53/2023-Central Tax. They specifically relied on paragraph 1 of the notification, which provides a special procedure for persons who could not file appeals within the time specified under Section 107 or whose appeals were rejected solely on grounds of delay, for orders passed on or before March 31, 2023, under Section 73 or 74 of the CGST Act. Revenue's Argument: The learned Additional Government Pleader for the State fairly conceded and did not dispute the applicability of the aforesaid notification in the petitioner's case.
Sections Cited
Section 148, Section 73, Section 74, Section 107
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2024 Serampore Charge & Ors. Mr. Debanuj Basu Thakur. … For the Petitioner. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. …….for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 21st August, 2023, dismissing the appeal in question. Petitioner submits that the period of delay in filing the appeal in question is covered and protected by a subsequent notification of the CBIC No.53/2023- Central Tax dated 2nd November, 2023 and petitioner relies particularly on paragraph 1 of the said notification which is quoted as hereunder:-“ “S.O……(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the 2 recommendation of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: …………………………..” Mr. Siddiqui, learned Additional Government Pleader very fairly does not dispute the applicability of the aforesaid notification in the case of the petitioner. Considering the facts and circumstances of the case and submission of the parties and taking into consideration the aforesaid notification dated 2nd November, 2023, the impugned order of the appellate authority dated 21st August, 2023 is set aside and the matter is remanded back to the appellate authority and the appellate authority shall consider and dispose of the appeal in question on merit subject to compliance of the formalities by the petitioner as per
3 the aforesaid notification, within eight weeks from the date of communication of this order. With this observation and direction, this writ petition being WPA 28623 of 2023 is disposed of. ( Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.