Vishwanath Traders Vs Union of India
Date: April 19, 2023
Subject Matter
Appeal rejection justified as the party filed the appeal after considerable delay beyond the statutory and extended time limits
Summary
A writ petition has been filed against an appellate order that rejected an appeal on the ground of delay. The appeal was made against an assessment order passed on 12.03.2022. The appellate order referred to Section 107 of the Bihar Goods and Services Tax Act, which allows an appeal to be filed within three months, with an additional one-month period to apply for delay condonation with satisfactory reasons. The appellate authority considered the saving of limitation granted by the Supreme Court due to the pandemic situation, which extended the limitation period between 15.03.2020 and 28.02.2022. The Supreme Court had directed that an appeal could be filed within ninety days from 01.03.2022. However, the petitioner did not avail of this provision and filed the appeal on 08.08.2022, with a delay of two months nineteen days from the expiration of the limitation period. The court found no reason to invoke extraordinary jurisdiction under Article 226 of the Constitution of India, as there were alternate remedies available, and the petitioner had not diligently availed of such remedies within the stipulated time. Thus, the writ petition was dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The writ petition is filed against the appellate order dated 17.10.2022, Annexure-4 which rejected the appeal on the ground of delay. The appeal was from Annexure-1 order of assessment passed on 12.03.2022. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereafter) which permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. The Appellate Authority also took into account the saving of limitation granted by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation. Therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed by the petitioner herein. The appeal is said to have been filed only on 08.08.2022, with a delay of two months nineteen days from the date on which even the limitation period as stipulated by the Hon’ble Supreme Court, expired. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time.
The writ petition hence would stand dismissed.