Extended GST appeal filing under special notification can restore maintainability if strict preconditions are met.

A delayed GST appeal under section 107 of the Bihar GST Act was considered capable of restoration where a special notification created an extended filing mechanism for appeals against orders under sections 73 and 74. The notification permitted filing up to 31.01.2024, subject to strict conditions including payment of admitted liabilities and the prescribed portion of disputed tax. The court indicated that rejection of the appeal could not be sustained if the appellant complied with the notification within the stipulated time, and the matter could then be heard on merits.

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Issues: Whether a delayed GST appeal beyond the ordinary period under section 107 of the Bihar Goods and Services Tax Act, 2017 could be entertained under the extended procedure in Notification No. 53 of 2023-Central Tax dated 02.11.2023, and whether the order rejecting the appeal ought to be set aside and the appeal restored subject to compliance with the notification.

Analysis: The appeal was filed beyond the normal limitation period and beyond the further period ordinarily available under section 107. Ordinarily, delay beyond the statutorily prescribed period could not be condoned. However, the notification issued by the Central Board of Indirect Taxes and Customs created a special mechanism for appeals against orders passed under sections 73 and 74, permitting filing up to 31.01.2024 and prescribing specific preconditions for maintainability, including payment of the admitted liabilities and the stipulated percentage of the disputed tax. The Court held that the appeal rejection could not stand if the appellant complied with the special procedure and deposited the deficient amount within the time prescribed.

Conclusion: The impugned order rejecting the appeal was set aside conditionally, and the appeal was directed to be restored and heard on merits if the notification-based requirements were satisfied within the stipulated time.

Ratio Decidendi: Where a special statutory notification extends the time and prescribes the conditions for filing a GST appeal, the appeal may be restored and treated as maintainable upon strict compliance with those conditions, notwithstanding expiry of the ordinary limitation period.

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