Anup Kumar Shaw vs. Deputy Commissioner Of State Tax And Ors.
Original PDF →Facts
The petitioner, Anup Kumar Shaw, filed a writ petition challenging an order dated September 15, 2023, passed by the appellate authority. This order had dismissed the petitioner's 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 filing appeals against orders passed under Section 73 or 74 of the CGST Act on or before March 31, 2023, where the appeal was rejected solely due to being filed beyond the prescribed time limit. The revenue, represented by the Deputy Commissioner of State Tax & Ors., did not dispute the applicability of this notification.
Held
The Court held that the CBIC Notification No. 53/2023-Central Tax dated November 2, 2023, is applicable to the petitioner's case. The reasoning was based on the petitioner's submission and the revenue's fair admission that the notification's provisions cover the situation. Consequently, the impugned order of the appellate authority dated September 15, 2023, which dismissed the appeal solely on the grounds of delay, was set aside. The matter was remanded back to the appellate authority to consider and dispose of the appeal on its merits, subject to the petitioner complying with the formalities stipulated in the notification. The ratio decidendi is that a beneficial notification providing a special procedure for condoning delays in filing appeals, when not disputed by the revenue, must be given effect to, leading to the reconsideration of the appeal on merits.
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, particularly paragraph 1 thereof, which provides a special procedure for filing appeals against orders passed under Section 73 or 74 of the CGST Act on or before March 31, 2023, where the appeal was rejected solely on grounds of delay. Contentions: Petitioner: Argued that the delay in filing the appeal falls within the scope of the aforementioned notification and should therefore be accepted. Relied on paragraph 1 of CBIC Notification No. 53/2023-Central Tax. Revenue: Did not dispute the applicability of the notification to the petitioner's case.
Sections Cited
Section 148, Section 73, Section 74, Section 107
AI-generated summary — verify with the full judgment below
WPA 24923 OF 2023 20.11.2023
Sl no. 44
Anup Kumar Shaw Ct no. 2
- Vs - P.M.
Deputy Commissioner of State Tax & Ors.
Mr. Prithu Dudhoria
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty
… 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 15th September, 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 recommendation of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or
2 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 15th September, 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
3 petitioner as per the aforesaid notification, within eight weeks from the date of communication of this order. With this observation and direction, this writ petition being WPA 24923 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.