2023 (5) TMI 1437

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....ment Year 2020-2021, under Section 73 of the BGST Act. An appeal was filed which was delayed and the same stood dismissed for reason of the delay being more than that prescribed under the statute. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) which permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. The appellate authority also took into account the saving of limitation granted by the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation. Therein, due to the pandemic situation limitation was saved between 15.03....

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....which is prominently absent in the orders impugned. The learned counsel has also placed reliance on a decision of the Hon'ble Supreme Court in State Bank of India and another v. Ajay Kumar Sood, Civil Appeal No. 5305 of 2002 decided on 16.08.2022 and a Division Bench decision of the High Court of Bombay in Ramani Suchit Malushte v. Union of India & Ors., Writ Petition No. 9331 of 2022 uploaded on 26.09.2022. As far as the decision of the Hon'ble Supreme Court is concerned, those were general directions issued specifically with respect to accessibility of judgments to the general public; which would not be applicable in so far as an order issued under a statute, applicable only to the assessee. As far as the decision of the Bombay High Cour....

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....vail within 30 days, an order was passed on 28.12.2021. We have seen the orders in the files with the signature of the Assistant Commissioner State Tax, Gaya Circle, Gaya. All these orders were also auto populated as is provided under the Act (Section 169) which provides by sub-Section (d) that any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served inter alia by making it available on the common portal. We may also fruitfully refer to Section 160 of the BGST Act which is extracted hereunder:- "160. Assessment proceedings, etc. not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or ....