Special GST appeal window may revive a delayed appeal, but only on strict compliance with notified pre-deposit conditions.

A special GST appeal window created by Notification No. 53/2023-Central Tax was applied to delayed appeals under the Bihar GST Act, 2017. The notification extended filing time for appeals against orders under Sections 73 and 74 and made maintainability dependent on payment of admitted dues, prescribed pre-deposit, and other stated conditions. A limitation-based rejection could therefore be set aside conditionally, with restoration of the appeal available only if the notification requirements were satisfied within time; otherwise, the rejection would revive.

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Issues: (i) Whether a delayed GST appeal rejected for limitation could be revived under the special procedure introduced by Notification No. 53/2023-Central Tax dated 02.11.2023. (ii) Whether the appellate rejection order ought to be set aside and the appeal restored subject to compliance with the conditions in the notification.

Issue (i): Whether a delayed GST appeal rejected for limitation could be revived under the special procedure introduced by Notification No. 53/2023-Central Tax dated 02.11.2023.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 prescribes the normal period for filing an appeal and permits a limited further period on sufficient cause. The special notification extended the time for filing appeals against orders passed under Sections 73 and 74 of the Bihar Goods and Services Tax Act, 2017 up to 31.01.2024 and also applied a special procedure for pending appeals. The notification, however, made maintainability subject to payment of the admitted dues and the prescribed pre-deposit, along with the other stipulated conditions.

Conclusion: Yes. The delayed appeal could be entertained only by complying with the special procedure and conditions contained in the notification.

Issue (ii): Whether the appellate rejection order ought to be set aside and the appeal restored subject to compliance with the conditions in the notification.

Analysis: The appeal had been dismissed by the first appellate authority on limitation. Since the notification provided a special window for such appeals and the petitioner was entitled to make up the deficient pre-deposit within the stipulated time, the proper course was to restore the appeal to the appellate file. The setting aside of the rejection order was made conditional on compliance with the notification, failing which the rejection order would revive.

Conclusion: Yes. The rejection order was set aside conditionally and the appeal was directed to be restored if the notification conditions were satisfied within time.

Final Conclusion: The writ petition succeeded to the extent that the limitation-based rejection was conditionally undone and the assessee was given an opportunity to pursue the statutory appeal on compliance with the notified requirements.

Ratio Decidendi: Where a statute or valid notification creates a special procedural window for filing delayed GST appeals, the appellate authority and the writ court may give effect to that mechanism, but only in strict compliance with the prescribed conditions, including mandatory pre-deposit.

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