GST appeal restoration under special time-extension notification subject to payment of admitted dues and disputed tax conditions.

Section 107 of the Bihar Goods and Services Tax Act, 2017 provides the normal appeal period and a limited further period on sufficient cause, but the appeal here was filed beyond even that extended time. Notification No. 53 of 2023-Central Tax dated 02.11.2023 nevertheless created a special filing window for appeals against specified orders under Sections 73 and 74, allowing filing up to 31.01.2024 subject to payment of admitted dues and a prescribed percentage of disputed tax, together with the other notification conditions. The High Court treated this special procedure as applicable and directed restoration of the dismissed appeal to the appellate authority's file, contingent on compliance with the notification requirements within time; failing compliance, the dismissal would stand.

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Issues: Whether a delayed GST appeal dismissed as time-barred could be restored and treated as maintainable under the special time-extension notification, subject to payment of the prescribed admitted tax and disputed tax percentage.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 prescribes the normal period for filing an appeal and a further limited period for filing it with sufficient cause. The Court noted that the appeal had been filed beyond even that extended statutory period, but also that Notification No. 53 of 2023-Central Tax dated 02.11.2023 created a special procedure for appeals against specified orders under Sections 73 and 74 of the Bihar Goods and Services Tax Act, 2017, permitting filing up to 31.01.2024. The notification required payment of the admitted dues and a prescribed percentage of the disputed tax, along with the other conditions stated in the notification. Since the appeal had been dismissed by the first appellate authority, the Court found it appropriate to restore the appeal to the authority's file, subject to satisfaction of the notification conditions within the stipulated time.

Conclusion: The delayed appeal was directed to be restored and proceed on merits if the assessee complied with the notification conditions by the stipulated date; failing compliance, the impugned dismissal would stand restored.

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