GST appeal delay relief under later notification: prior dismissal set aside and appeal restored on prescribed compliance.

A later special notification extending the time for filing GST appeals and prescribing a fresh procedure can revive an appeal earlier dismissed as time-barred, provided the appellant satisfies the notification's conditions within the stipulated period. Section 107 of the Bihar GST Act allows an appeal within three months, with a further one month for condonation on sufficient cause, but the notification extended the filing window for specified orders and required payment of admitted dues, part of the disputed tax, and compliance with the prescribed procedure. The dismissal order was set aside and the appeal was restored subject to compliance, enabling consideration on merits.

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Issues: Whether an appeal dismissed as time-barred under Section 107 of the Bihar Goods and Services Tax Act, 2017 could be revived in view of Notification No. 53/2023-Central Tax dated 02.11.2023 and whether the dismissal order was liable to be set aside and the appeal restored subject to compliance with the notification.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 prescribes a period of three months for filing an appeal and a further one month for condonation on sufficient cause. The notification issued by the Central Board of Indirect Taxes and Customs extended the time for filing appeals against specified orders passed on or before 31.03.2023 and also laid down a special procedure for filing and entertaining such appeals. The notification required payment of the admitted dues and a further specified percentage of the disputed tax, besides other conditions, and applied the procedure in Chapter XIII of the Central Goods and Services Tax Rules, 2017 mutatis mutandis. On that basis, the dismissal of the delayed appeal could not stand where the assessee was entitled to seek the benefit of the notification and satisfy its conditions within the stipulated time.

Conclusion: The dismissal order was set aside and the appeal was directed to be restored, subject to compliance with the conditions in the notification by the prescribed date.

Final Conclusion: The writ petition succeeded to the extent that the assessee was permitted to avail the extended appellate remedy under the notification and have the appeal considered on merits upon due compliance.

Ratio Decidendi: Where a later special notification validly extends the time and prescribes a fresh procedure for filing GST appeals, a prior dismissal for delay may be set aside and the appeal restored if the statutory conditions under the notification are fulfilled within the stipulated period.

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