Delayed GST appeal revival permitted under special notification, with restoration conditioned on compliance with filing and payment requirements.

A delayed GST appeal dismissed under section 107 of the Bihar GST Act could be revived where Notification No. 53/2023-Central Tax extended the filing period for specified orders and created a special procedure for delayed appeals. The court held that the appeal could be entertained only if the prescribed conditions were met, including discharge of admitted dues, payment of the required percentage of disputed tax, and compliance within the notified time. Because the dismissal had been made solely for delay, the order was set aside and the appeal restored to the appellate file, subject to compliance with the notification's requirements.

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Issues: (i) Whether an appeal dismissed for delay under section 107 of the Bihar Goods and Services Tax Act, 2017 could be revived in view of Notification No. 53/2023-Central Tax dated 02.11.2023. (ii) Whether the dismissal order deserved to be set aside and the appeal restored subject to compliance with the conditions prescribed in the notification.

Issue (i): Whether an appeal dismissed for delay under section 107 of the Bihar Goods and Services Tax Act, 2017 could be revived in view of Notification No. 53/2023-Central Tax dated 02.11.2023.

Analysis: The appeal under section 107 ordinarily had to be filed within three months, with a further one-month window on satisfactory explanation for delay. The notification issued by the Central Board of Indirect Taxes and Customs extended the time for filing appeals against specified orders passed on or before 31.03.2023 and provided a special procedure for filing appeals up to 31.01.2024. The notification also prescribed payment conditions, including discharge of admitted dues and payment of a percentage of the disputed tax, and made the procedural framework applicable mutatis mutandis.

Conclusion: The delayed appeal was capable of being entertained under the special notification, subject to fulfilment of the prescribed conditions.

Issue (ii): Whether the dismissal order deserved to be set aside and the appeal restored subject to compliance with the conditions prescribed in the notification.

Analysis: Since the appeal had been dismissed by the first appellate authority solely on the ground of delay, and the notification created a further remedial window for such appeals, the proper course was to restore the appeal to the authority's file. The entitlement to restoration was conditioned on compliance with the payment requirements and other stipulations within the time indicated in the notification, failing which the appeal would not survive.

Conclusion: The dismissal order was set aside and the appeal was directed to be restored on compliance with the notification conditions.

Final Conclusion: The writ petition succeeded to the extent that the delayed appeal was permitted to be revived through the notified procedure, but the benefit remained conditional upon timely compliance with the prescribed payment and filing requirements.

Ratio Decidendi: Where a later notification validly extends the time and prescribes a special procedure for filing certain delayed GST appeals, an appeal dismissed only for delay may be restored and considered on merits if the statutory and notified conditions are fulfilled within the notified period.

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