Satyabrota Ghosh vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Satyabrota Ghosh, filed a writ petition challenging an order dated August 31, 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, 2017, where the appeal was rejected solely on grounds of delay. The revenue, represented by the State, did not dispute the applicability of this notification.
Held
The Court held that the impugned order of the appellate authority dated August 31, 2023, was liable to be set aside. The Court considered the facts and circumstances, the submission of the parties, and specifically took into account CBIC Notification No. 53/2023-Central Tax dated November 2, 2023. The reasoning was that the notification provided a special procedure for cases like the petitioner's, where the appeal was rejected solely on the ground of delay. The ratio decidendi is that statutory notifications providing for condonation of delay in filing appeals, when applicable, must be given effect to, and appeals rejected solely on delay grounds, without considering such notifications, are unsustainable. The Court set aside the appellate authority's order and remanded the matter back to the appellate authority for disposal on merits, subject to the petitioner complying with the formalities as per the notification, within eight weeks.
Key Issues
1. Whether the delay in filing the appeal against an order passed under Section 73 or 74 of the CGST Act, 2017, is condoned by CBIC Notification No. 53/2023-Central Tax dated November 2, 2023, particularly paragraph 1 thereof, thereby rendering the appellate authority's rejection of the appeal solely on grounds of delay erroneous? Petitioner's contention: The petitioner argued that the delay in filing the appeal falls within the scope of CBIC Notification No. 53/2023-Central Tax, dated November 2, 2023. They specifically relied on paragraph 1 of this notification, which provides a special procedure for persons whose appeals were rejected solely on the grounds of not being filed within the prescribed time period. Revenue's contention: The learned Additional Government Pleader fairly conceded and did not dispute the applicability of the aforesaid notification in the case of the petitioner.
Sections Cited
Section 148, Section 73, Section 74, Section 107
AI-generated summary — verify with the full judgment below
WPA 24252 OF 2023 20.11.2023
Sl no. 19
Satyabrota Ghosh Ct no. 2
- Vs - P.M.
The State of West Bengal & Ors.
Ms. Sukanya Dutta
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader Md. 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 31st 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 recommendation of the Council, hereby notifies taxable persons who could not file an appeal
2 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 31st 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
3 subject to compliance of the formalities by the 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 24252 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.