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2024 (1) TMI 1361 - HC - GSTRejection of appeal - time limitation - appeal rejected for reason that the appeal having not been filed within the period of limitation - HELD THAT - In the present case the appeal was filed and was dismissed by the first Appellate Authority. In such circumstances it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied - Hence the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification. Petition allowed.
Issues:
1. Delayed appeal filing under Section 107 of the BGST Act. 2. Extension of time for filing appeal under Notification No. 53 of 2023-Central Tax. 3. Conditions for filing an appeal under the Notification. 4. Restoration of appeal to the Appellate Authority. 5. Satisfaction of conditions for maintaining the appeal. Analysis: The petitioner filed a delayed appeal which was rejected for not being filed within the statutory limitation period under Section 107 of the BGST Act. The Court emphasized that when a specific period is provided by statute for filing a delayed appeal, neither the Appellate Authority nor the Court can condone the delay beyond the stipulated period. The Central Board of Indirect Taxes and Customs extended the time for filing appeals against orders passed by the Proper Officer under Sections 73 and 74 of the BGST Act through Notification No. 53 of 2023. This extension allowed for filing appeals beyond the one-month period specified in Section 107(4) of the BGST Act, subject to the special procedure outlined in the Notification. The special procedure detailed in the Notification required the appellant to file an appeal in a prescribed form by a specified date and fulfill certain conditions, including payment of admitted tax amounts and a percentage of the remaining tax in dispute. The Notification also restricted refunds until the appeal's disposal and outlined the inadmissibility of appeals not involving tax demands. The Court directed the restoration of the appeal to the Appellate Authority, provided the conditions specified in the Notification were met. The petitioner was given the opportunity to satisfy the conditions by paying any deficient amounts required to maintain the appeal under the Notification before the deadline of 31.01.2024. It was clarified that failure to meet the conditions within the specified time would result in the restoration of the impugned order. The Court allowed the writ petition on the condition that the petitioner satisfied the necessary conditions before the deadline, ensuring the appeal would be considered on its merits.
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