2024 (1) TMI 229

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....ankar, Adv Mr.Abhinav Alok, Adv For the Respondents : Mr.Raghwanand (GA11) Mr.Pratik Kumar, AC to GA 11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going by the statutory provisions, there is absolutely no power vested either in the Appellate Authority or in a Constitutional Court acting under Article 226 to extend the period of limitation, especially when there is a specific stipulation and period prescri....

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....7 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the s....