Case Law Details
Nexus Motors Private Limited A Private Limited Vs. State of Bihar (Patna High Court)
The Patna High Court, in the case of Nexus Motors Private Limited vs. State of Bihar, has ruled in favor of granting the benefit of GST amnesty beyond the specified cut-off date mentioned in Notification No. 53/2023-Central Tax. The court set aside an order dismissing an appeal due to a delay of five days.
High Court held that Benefit of amnesty provided under Notification No. 53/2023-Central Tax would be available in case of appeal filed against order passed at least three months prior to date of issuance i.e., 2-11-2023; fixing cut-off date of 31-3-2023 by notification was not proper
Appeal to Appellate Authority – Limitation – Benefit of amnesty scheme – Appeal was dismissed by Appellate Authority on ground of delay in filing – Notification No. 53/2023-Central Tax dated 2-11-2023 laid down conditions for orders passed before 31-3-2023, condoning delay in filing appeal within prescribed period – Department contended that petitioner was not covered under this notification – HELD: Notification dated 2-11-2023 only permits appeals to be filed from orders passed by proper officer on or before 31-3-2023 – There was no rationale for fixing such date as a cut-off date since notification was brought out on 2-11-2023 – Any order passed at least three months prior to date of issuance of notification ought to be considered for such beneficial treatment – Impugned order was to be set aside – Appellate authority was directed to consider appeal subject to fulfilment of criteria by petitioner as stated in said notification [Section 107 of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017] [Paras 3, 4, 5 and 6] [In favour of assessee]
Circulars & Notifications: Notification No. 53/2023-Central Tax dated 2-11-2023.
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