TaxTMI 
TaxTMI 
2026 (9) TMI 78
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....be referred as BGST Act 2017) and in course of proceeding, a show cause notice in Form GST DRC-01 dt 07.12.2022 was issued and consequently summary order in Form GST DRC-07 dated 07.02.2023 was passed, raising a demand against the petitioner. 4. The petitioner aggrieved by order dated 07.02.2023 under Section 73(9) of the BGST Act 2017 passed by respondent no. 3 i.e., the Assistant Commissioner, State Taxes, Samastipur Circle, Samastipur preferred an appeal on 02.04.2024 before, Additional Commissioner State Taxes (Appeal) Darbhanga Division, Darbhanga under the provision of Section 107 of the BGST Act 2017. 5. The learned Appellate Authority, vide impugned order dt 09.07.2024 (Annexure P/5 to the writ application) rejected the appeal at the point of admission itself after recording its findings to the extent that since the petitioner has filed the appeal against order dt 07.02.2023, on 04.04.2024 which is beyond the specified period under Section 107 of the BGST Act 2017 read with Rule 108 of the BGST Rules 2017. 6. The learned counsel for petitioner contended that the Appellate Authority has rejected the appeal solely on the ground of limitation without examining the mer....
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....of BGST Act 2017, on the ground of its non availability has filed the present writ application on 24.03.2026 i.e., almost after a delay of three years. The Hon'ble Supreme Court in the matter of CIT Vrs Chhabil Dass Agrawal reported in (2014)ISCC 603 has held that when a statutory forum is created by law for redressal of grievance, writ petition should not be entertained ignoring said statutory dispensation. Even if contention of petitioner as regard belated communication of order and available alternative remedy being non available are accepted then also in the circumstances of delayed filing of writ application for more than 3 years, the present writ application is not entertainable under Article 226 of Constitution of India. The Hon'ble Supreme Court vide judgment dated 06.05.2022 in the matter of CCT Vrs Glaxo Smith Kline Consumer Health Care Ltd. [reported in (2020)19 SCC 681] in specific terms has restrained the High Court from entertaining writ application filed beyond the statutory period of appeal. The relevant paragraph 19 is reproduced as - "19. We may now revert to the Full Bench decision of the Andhra Pradesh High Court in Electronics Corpn. of India L....
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....n Form GSTR-l effected during a tax period on or before the 10th day of the month succeeding the said tax period. The details of outward supplies furnished by the registered person under Section 37(1) is made available electronically to the recipients of such supplies in FORM GSTR-2A, as per Section 38 read with Rule 60 of the BGST Rules 2017. Further as per section 39 of BGST Act 2017 read with Rule 61 of the BGST Rules 2017 mandates filing of Returns in FORM GSTR-3B, on or before the 20th day of the month succeeding such month. As per Rule 59 (2) of BGST Rules 2017, the details furnished in GSTR-1 may be amended in FORM GSTR-1A before filing of Return GSTR-3B. As per Section 44 of the BGST Act 2017, read with Rule 80 of the BGST Rules 2017, the registered person is required to furnish an annual return with audited financial statement in FORM GSTR-9 on or before the 31st day December following the end of such financial year. It may be mentioned here that the registered person is allowed to rectify the omission or incorrect particulars furnished in FORM GSTR-3B before 30th November following the end of the financial year to which such details pertain. As per, provisions of Section ....
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....nstitution are wide, but certainly not wider than the plenary powers bestowed on this Court under Article 142 of the Constitution. Article 142 is a conglomeration and repository of the entire judicial powers under the Constitution, to do complete justice to the parties. Even while exercising that power, this Court is required to bear in mind the legislative intent and not to render the statutory provision otiose. In a recent decision of a three-Judge Bench of this Court in ONGC v. Gujarat Energy Transmission Corpn. Ltd., the statutory appeal filed before this Court was barred by 71 days and the maximum time-limit for condoning the delay in terms of Section 125 of the Electricity Act, 2003 was only 60 days. In other words, the appeal was presented beyond the condonable period of 60 days. As a result, this Court could not have condoned the delay of 71 days. Notably, while admitting the appeal, the Court had condoned the delay in filing the appeal. However, at the final hearing of the appeal, an objection regarding appeal being barred by limitation was allowed to be raised being a jurisdictional issue and while dealing with the said objection, the Court referred to the decisions in Si....
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....7 and 118 of the Act to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. Section 117 of the Act mandates the High Court to exercise its Appellate jurisdiction against the order passed by the State Benches of the Appellate Tribunal constituted under Section 109. Section 117(2) provides for filing of appeal to High Court writ in 180 days and the proviso empowers is to condone the delay after appreciation of sufficient cause for not filing it within such prescribed period. The provision of Section 118 relates with appeal to Hon'ble Supreme Court from any order passed by Principal Bench of the Appellate Tribunal. 10.2. Accordingly, provision of Section 162 bars the jurisdiction of civil Court in reference to Section 107 of the BGST Act and legislature in its wisdom has restricted a limit of 30 days to Appellate Authority under Section 107(4), three months to Appellate Tribunal for filing appeal/45 days for filing memorandum of cross-objection under Section 112(6) and the High Court in exercise of its Appellate jurisdiction under Section 117(2) proviso of this BGST Act 2017, for condonation of delay in filing of an....