GST appeal restoration under special notification remains conditional on strict payment and filing requirements before merits review.

A special GST notification extended the time for filing appeals against orders under Sections 73 and 74 and allowed pending delayed appeals to be treated as filed under its procedure. The appellate remedy could therefore be restored where an appeal had been rejected as time-barred, but admissibility depended on strict compliance with the notification's conditions, including payment of the admitted tax, interest, fine, fee and penalty, plus the specified percentage of the disputed tax within the stipulated time. Restoration was thus available, but hearing on merits remained conditional on full compliance with the prescribed monetary and procedural requirements.

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Issues: (i) Whether a delayed appeal rejected by the appellate authority for being beyond the period prescribed under Section 107 of the Bihar Goods and Services Tax Act, 2017 could be restored in view of Notification No. 53/2023-Central Tax dated 02.11.2023. (ii) Whether the assessee was required to satisfy the payment conditions prescribed in the notification for the appeal to be treated as validly filed and heard on merits.

Issue (i): Whether a delayed appeal rejected by the appellate authority for being beyond the period prescribed under Section 107 of the Bihar Goods and Services Tax Act, 2017 could be restored in view of Notification No. 53/2023-Central Tax dated 02.11.2023.

Analysis: Section 107 prescribes the normal limitation period for filing an appeal, with a further limited period for filing it with satisfactory explanation for delay. The notification issued by the Central Board of Indirect Taxes and Customs extended the time for filing appeals against orders passed under Sections 73 and 74 up to 31.01.2024 and provided a special procedure for such appeals. The notification also contemplated that pending appeals could be treated as filed under it, subject to compliance with the prescribed conditions.

Conclusion: The appeal was liable to be restored to the appellate authority under the extended procedure contemplated by the notification.

Issue (ii): Whether the assessee was required to satisfy the payment conditions prescribed in the notification for the appeal to be treated as validly filed and heard on merits.

Analysis: The notification made admissibility dependent upon payment of the admitted tax, interest, fine, fee and penalty, together with 12.5% of the remaining disputed tax amount, subject to the stated cap and ledger requirement. The Court held that the assessee could make good the deficiency and satisfy those conditions within the stipulated time, and only then would the appeal be taken up for consideration on merits.

Conclusion: Compliance with the payment conditions was mandatory, and the restoration of the appeal was conditional upon such compliance.

Final Conclusion: The writ petition succeeded to the extent that the impugned rejection of the appeal was set aside and the matter was restored for consideration under the special notification procedure, subject to the assessee fulfilling the prescribed conditions within time.

Ratio Decidendi: Where a special statutory notification extends the time and prescribes a separate procedure for filing appeals against GST orders, the appellate remedy may be restored subject to strict compliance with the notification's monetary and procedural conditions.

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