Case Law Details
Prince Sanitation Gandhi Path Vs State of Bihar (Patna High Court)
Introduction: In a notable decision, the Patna High Court addressed the appeal of Prince Sanitation Gandhi Path against an order rejected due to a five-day delay. The court’s ruling revolves around the seemingly rigid timeline specified in Section 107(4) of the B.G.S.T. Act and the subsequent intervention of a crucial CBIC notification.
Detailed Analysis: The petitioner contested the rejection of the appeal, citing the statutory three-month window for filing an appeal and an additional one-month period for delayed appeals. Section 107(4) appeared to limit the court’s power to extend the period of limitation. However, the court examined a game-changing CBIC notification, dated 02.11.2023, marked as No. 53 of 2023- Central Tax.
This notification, issued under section 148 of the Central Goods and Services Tax Act, 2017, allowed taxable persons who missed the appeal deadline by March 31, 2023, to follow a special procedure. The notification outlined conditions, including full payment of admitted amounts and a specific appeal filing deadline of January 31, 2024.
The court acknowledged the petitioner’s situation, falling slightly outside the notification’s prescribed date range. While questioning the rationale behind the March 31, 2023 cut-off, the court concluded that the petitioner could still benefit from the notification. The judgment permitted the petitioner to comply with the conditions outlined in Notification No. 53 of 2023, setting aside the impugned order. Failure to meet these criteria would result in the continued validity of the rejected order.
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