2023 (12) TMI 1053 - HC - GST

Supreme Court Grants Conditional Appeal Window for Tax Disputes, Allowing Late Filing with Specific Payment Conditions by 31.01.2024

SC allowed a delayed appeal under Notification No. 53 of 2023, providing opportunity to file appeal against tax orders by 31.01.2024. The appeal is ... Rejection of appeal on the ground of being delayed - appeal was beyond even the one month period provided under Section 107 of the BGST Act - HELD THAT:- Aan 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. In the present case, the appeal was filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied - Hence the petitioner would be entitled to satisfy paragraph no. 3 of the N/N. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) by paying up the deficient amounts as would be required to maintain the appeal under the notification - 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. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the BGST Act, on following the special procedure prescribed under the said Notification. The impugned order set aside - petition allowed. Issues involved: Delayed appeal under Section 107 of the BGST Act, extension of time for filing appeal by Notification No. 53 of 2023, conditions for filing appeal under the notification.The judgment addresses the issue of a delayed appeal filed beyond the period provided under Section 107 of the BGST Act. It is emphasized that neither the Appellate Authority nor the Court can condone the delay beyond the specified period. However, the Central Board of Indirect Taxes and Customs extended the time for filing appeal against certain orders under Sections 73 and 74 of the BGST Act through Notification No. 53 of 2023. This notification allows for filing an appeal in a special procedure, subject to specific conditions. The appeal must be filed on or before 31.01.2024, and certain amounts must be paid by the appellant to maintain the appeal under the notification.The special procedure outlined in the Notification includes conditions such as payment of admitted tax, interest, fine, fee, and penalty, along with a specific percentage of the remaining amount of tax in dispute. The judgment highlights that no refund shall be granted until the appeal is disposed of, and no appeal is admissible in cases not involving tax. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017, are also applicable to appeals filed under this notification.In the specific case before the Court, where the appeal was dismissed by the first Appellate Authority, it is deemed appropriate to restore the appeal subject to the conditions specified in the Notification. The petitioner is given the opportunity to satisfy the conditions by paying the deficient amounts required to maintain the appeal. The judgment sets aside the previous order on the condition that the petitioner fulfills the necessary requirements before the deadline of 31.01.2024. Failure to meet these conditions would result in the restoration of the impugned order.Ultimately, the writ petition is allowed based on the terms outlined in the judgment, providing the petitioner with the opportunity to address the deficiencies and have the appeal considered on its merits within the specified timeframe.