Shakambari Rice Mill Private Limited vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Shakambari Rice Mill Pvt. Ltd., filed a writ petition challenging an order dated June 7, 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 and protected by CBIC Notification No. 53/2023-Central Tax, dated November 2, 2023. The notification, particularly paragraph 1, provides a special procedure for taxable persons who could not file appeals by March 31, 2023, or whose appeals were rejected solely on grounds of delay. The State, represented by the learned Additional Government Pleader, did not dispute the applicability of this notification to the petitioner's case.
Held
The Court held that the delay in filing the appeal by the petitioner is covered and protected by CBIC Notification No. 53/2023-Central Tax dated November 2, 2023. The reasoning was based on the explicit provisions of the notification, which provides a special procedure for taxable persons whose appeals were rejected solely on the grounds of delay. The State's counsel fairly conceded that the notification was applicable. Consequently, the impugned order of the appellate authority dated June 7, 2023, was set aside. The matter was remanded back to the appellate authority for consideration and disposal on merits, subject to the petitioner complying with the formalities as per the 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, under Section 148 of the Central Goods and Services Tax Act, 2017? The petitioner argued that the aforesaid notification specifically covers cases where appeals were rejected solely on the grounds of delay, and that the petitioner falls within the class of persons eligible for the special procedure outlined therein. The petitioner relied on paragraph 1 of the notification. The revenue (State) did not dispute the applicability of the notification to the petitioner's case.
Sections Cited
Section 148, Section 107, Section 73, Section 74
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2023 PB Sl. No.
WPA 23943 of 2023 Shakambari Rice Mill Pvt. Ltd. Vs The State of West Bengal & Ors. Mr. Anil Kr. Dugar, Mr. R. Chatterjee. … For the Petitioner. Mr. A. Ray, Mr. T. M. Sideiqui, 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 7th June, 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
2 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 7th June, 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 23943 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.