Order Date – 18 December 2023 

Parties: M/s Micro Zone Vs The Union of India, Joint Commissioner of State Tax, Assistant Commissioner of State Tax, Additional Commissioner (Appeal) of State Tax

Facts –

• The Petitioner, M/s Micro Zone, had filed a delayed appeal which have been rejected by Annexure-5 for reason of the appeal having not been filed within the period of limitation.

Issue –

• Whether the petitioner can file an appeal after the period provided under Section 107?

Order –

• The Divisional Bench of Hon’ble High Court observed that the appeal filed in the above case, rejected was beyond even the one month period provided under Section 107 of the BGST Act. This Court and the Hon’ble Supreme Court have held that when there is a specific period provided in the statute, within which period a delayed appeal could be filed; then neither the Appellate Authority nor this Court under Article 226 of the Constitution of India could condone the delay beyond the period provided.
• The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act.
• Hence an appeal against an order under Section 73 or 74 has to be filed on or before 31.01.2024, and any appeal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. However, the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification.
• Hence the writ petition is allowed.