GST appeal restoration allowed under later notification, subject to mandatory pre-deposit and procedural compliance.

A later GST notification extending the filing period for appeals against orders under Sections 73 and 74 was applied to restore a delayed appeal dismissed under the ordinary limitation under Section 107. The court treated the notification as creating a special filing regime under which pending delayed appeals could be regarded as duly filed if the prescribed conditions were met. Restoration was made conditional on compliance with the mandatory pre-deposit requirements, including payment of admitted dues and 12.5% of the disputed tax, together with the procedural requirements under Chapter XIII of the CGST Rules. The dismissal was set aside and the appellate remedy preserved on timely compliance.

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Issues: Whether a delayed GST appeal, dismissed for being beyond the ordinary limitation under Section 107, could be restored in view of the subsequent notification extending time for appeals against certain orders, and whether such restoration was subject to compliance with the prescribed pre-deposit and procedural conditions.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 prescribes the normal appellate period and a further condonable period. The notification issued by the Central Board of Indirect Taxes and Customs created a special regime for appeals against orders passed under Sections 73 and 74, permitting filing up to 31.01.2024 and treating pending delayed appeals as duly filed if the notification's conditions were met. The notification also made admissibility conditional on payment of the admitted dues and 12.5% of the disputed tax, with specified payment requirements, and applied the procedural framework of Chapter XIII of the Central Goods and Services Tax Rules, 2017. Since the appeal had been dismissed by the first appellate authority, the proper course was restoration of the appeal on compliance with the notification.

Conclusion: The delayed appeal was directed to be restored, subject to the assessee satisfying the notification's conditions within the stipulated time.

Final Conclusion: The writ petition succeeded to the extent that the dismissal of the appeal was set aside and the appellate remedy was preserved on fulfillment of the prescribed statutory conditions.

Ratio Decidendi: Where a later special notification validly extends the time for filing appeals against specified GST orders and prescribes mandatory conditions for admissibility, a dismissed delayed appeal may be restored on compliance with those conditions, notwithstanding the ordinary limitation under the appellate provision.

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