Jai Mata Di Housing Projects. vs. Assistant Commissioner Of State Tax Asansol Charge And Ors.
Original PDF →Facts
The petitioner, Jai Mataq Di Housing Projects, challenged an order dated July 11, 2023, passed by the appellate authority, which dismissed their 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 an appeal against orders passed under Section 73 or 74 of the CGST Act by March 31, 2023, or whose appeals were rejected solely due to time limitations. The State's counsel did not dispute the applicability of this notification to the petitioner's case.
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 regarding the notification and the State's fair concession that it did not dispute the notification's applicability. Consequently, the appellate authority's order dated July 11, 2023, which dismissed the appeal, was set aside. The matter was remanded back to the appellate authority to consider and dispose of the appeal on its merits. This decision is contingent upon the petitioner complying with the formalities prescribed by the aforesaid notification. The appellate authority was directed to decide the appeal within eight weeks from the date of communication of the order. The ratio decidendi is that a beneficial notification issued by the Central Government, with the concurrence of the Council, should be given effect to, especially when the revenue does not dispute its applicability, to allow appeals to be decided 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, thereby making the appellate authority's order dismissing the appeal on grounds of delay unsustainable? Petitioner's Argument: The petitioner argued that the delay in filing the appeal falls within the scope of CBIC Notification No. 53/2023-Central Tax. They specifically relied on paragraph 1 of this notification, which provides a special procedure for persons who could not file appeals within the prescribed time or whose appeals were rejected solely on time-bar grounds against orders passed under Section 73 or 74 of the CGST Act. They asserted that this notification should protect their appeal. Revenue/State's Argument: The learned Additional Government Pleader for the State fairly conceded and did not dispute the applicability of the aforementioned 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 24349 OF 2023 20.11.2023
Sl no. 21
Jai Mataq Di Housing Projects Ct no. 2
- Vs - P.M.
Assistant Commissioner of State Tax,
Asansol Charge & Ors.
Mr. Sandip Choraria
… 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 11.07.2023, 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 11.07.2023 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
3 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 24349 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.