Case Law Details
Micro Zone Vs Union of India (Patna High Court)
Patna High Court restores appeal dismissed under BGST Act, setting aside delay grounds. Conditions outlined in Notification No. 53 of 2023 must be met.
Introduction: In a recent judgment/order, the Patna High Court addressed a writ petition challenging the dismissal of an appeal under the Bihar Goods and Services Taxes Act, 2017 (BGST Act). The dismissal was based on the ground of delay, as specified in Section 107 of the BGST Act. However, the High Court has set aside the dismissal and restored the appeal, subject to the satisfaction of conditions outlined in Notification No. 53 of 2023- Central Tax.
Background: The appeal in question was rejected due to being filed beyond the one-month period provided under Section 107 of the BGST Act. The court, in line with previous decisions, emphasized the importance of adhering to the specific time frames outlined in the statute for filing appeals.
Notification No. 53 of 2023: The Central Board of Indirect Taxes and Customs, through Notification No. 53 of 2023- Central Tax, dated 02.11.2023, extended the time for filing appeals against orders passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act. This extension, however, comes with certain conditions and a special procedure.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
