GST appeal restoration depends on statutory limits and notification-based compliance for delayed filing.

A delayed GST appeal may be restored where a later notification extends the filing window for orders passed on or before 31.03.2023 under sections 73 and 74, subject to compliance with the prescribed conditions. The statutory appeal period under section 107 allows three months plus a further condonable month, and delay beyond that cannot ordinarily be condoned by the appellate authority or through Article 226. The notification, however, creates a special restoration mechanism requiring payment of admitted dues and 12.5% of the disputed tax within the stipulated time. If those conditions are met by 31.01.2024, the appeal remains maintainable; otherwise, the rejection revives.

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Issues: Whether a delayed GST appeal rejected by the appellate authority could be restored and permitted to be considered on merits in view of the statutory scheme and the later notification extending the time for filing appeals under sections 73 and 74.

Analysis: The time prescribed under section 107 of the Bihar Goods and Services Tax Act, 2017 permits an appeal within three months, with a further condonable period of one month on satisfactory explanation. The Court reiterated that, outside the period expressly allowed by statute, delay cannot be condoned by the appellate authority or under Article 226 of the Constitution of India. It also noticed Notification No. 53/2023-Central Tax dated 02.11.2023, which extended the time for filing appeals against orders passed on or before 31.03.2023 under sections 73 and 74 and provided a special procedure, including payment of the admitted dues and 12.5% of the disputed tax, along with other stipulated conditions. Since the appeal had been rejected and the notification enabled restoration subject to compliance, the Court found it to set aside the rejection and permit the assessee to satisfy the notification conditions within the prescribed time.

Conclusion: The delayed appeal was directed to be restored and treated as maintainable if the notification conditions were fulfilled by 31.01.2024; failing compliance, the rejection would revive.

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