Pramod Kumar Mehta Vs Union of India (Patna High Court)
The Patna High Court recently ruled on the case of Pramod Kumar Mehta Vs Union of India, addressing a delayed appeal under the Bihar Goods and Services Tax (BGST) Act. The petitioner, Pramod Kumar Mehta, had filed an appeal that was dismissed for being beyond the allowed period for filing appeals under Section 107 of the BGST Act.
Background of the Case
Section 107 of the BGST Act stipulates that an appeal against an order of a Proper Officer can be filed within three months from the date of the order. If this period is missed, an additional one-month extension can be granted if a satisfactory explanation for the delay is provided. However, in this case, the appeal was filed after the one-month extension had already passed, which led to its rejection by the first Appellate Authority.
The petitioner’s appeal was rejected on 18th May 2023, as it was deemed to be filed beyond the statutory period allowed by the law. The petitioner, challenging this rejection, approached the Patna High Court seeking relief, citing the special provisions under Notification No. 53 of 2023 issued by the Central Board of Indirect Taxes and Customs.
