GST appeal limitation extended by notification, allowing revival of delayed appeals if notified conditions are met.
A later GST notification extended the time for filing appeals against orders under Sections 73 and 74 and introduced a special filing mechanism, so a delayed appeal rejected solely on limitation could be revived if the appellant complied with the notified conditions. The appeal remained capable of restoration because the limitation rejection could not stand once the extended procedure applied, provided the admitted dues, prescribed portion of the disputed tax, and other notification requirements were satisfied within the stipulated period.
Issues: Whether a delayed appeal under the Bihar Goods and Services Tax Act, 2017 could be restored and treated as maintainable in view of Notification No. 53/2023-Central Tax dated 02.11.2023, and whether the appellate order rejecting the appeal on limitation was liable to be set aside subject to compliance with the notification conditions.
Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 prescribes the normal limitation period for filing an appeal and permits a further period on sufficient cause being shown. 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 of the Bihar Goods and Services Tax Act, 2017 up to 31.01.2024, and also provided a special procedure for filing and maintaining such appeals. The notification further required payment of the admitted dues and the prescribed percentage of the disputed tax, together with compliance with the other stipulated conditions. Since the appeal had been dismissed only on limitation, the appellate order could not stand once the extended mechanism under the notification was applied, provided the assessee fulfilled the stated preconditions within the notified time.
Conclusion: The delayed appeal was capable of restoration and the order dismissing it for limitation was liable to be set aside, subject to the assessee complying with the notification requirements within the stipulated time.
Final Conclusion: The writ petition succeeded conditionally, with the appeal directed to be revived upon compliance with the prescribed statutory and notification-based requirements.
Ratio Decidendi: Where a later notification extends the time and prescribes a special procedure for filing appeals under the GST regime, an appeal rejected solely on limitation can be restored if the appellant satisfies the notified conditions within the extended period.
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