TaxTMI 
TaxTMI 
2025 (9) TMI 1048
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....ssue involved in both these Petitions is identical and therefore, both these Petitions can be disposed of by a common order. 3. Rule in both the Petitions. The Rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 4. The Petitioners, aggrieved by the adjudication orders dated 25 July 2024, appealed to the appellate authority on 12 January 2024. These appeals were dismissed by the appellate authority by the impugned order dated 12 July 2024 on the ground that they were instituted beyond the prescribed period of limitation. 5. Mr. Ramachandran Mattiyil, learned counsel for the Petitioner, has, however, placed reliance upon CBIC notification dated 2 November 2023, which is at Ex....
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....of the Patna High Court and one decision of the Orissa High Court, in which it has been held that there was no rational for fixing the date of 31 March 2023 in the notification dated 2 November 2023 and in the said cases, appeals against orders made after 31 March 2023, but before 2 November 2023 were granted the benefit of extended period of limitation:- i. Nexus Motors Pvt. Ltd. Vs. State of Bihar (2023) 13 Centax 272 (Pat.). ii. M/s. Micro Zone Vs. Union of India & Ors. 2024 (4) TMI 756 - Patna High Court. iii.Mali Tractors Private Limited Vs. The Union of India 2025 (1) TMI 979 - Patna High Cour. iv. M/s. Prince Sanitation Vs. The State of Bihar 2024 (1) TMI 229 - Patna High Court. v. M/s. Sw....
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....ore 31.03.2023, in cases in which it was not instituted in time or within the time permitted for a delayed appeal, and in cases where such delayed appeals beyond the stipulation in 107(4) has been rejected. The petitioner would not squarely fall under the notification. 5. We do not see any rationale for the date fixed of 31.03.2023, as a cut off date. We notice that the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment. 6. In the above circumstances, we are of the opinion that the petitioner also can be allowed to comply with the conditions....
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....ioners are required to comply with other requirements for maintaining the appeal. He refers to paragraph 3 of the notification dated 2 November 2023, which reads as follows:- "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 said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 16. ....