TMI Blog2023 (10) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was filed only on 09.12.2022 without annexing a certified copy of the assessment order which was to be filed within seven days from that date. Despite opportunity given to the petitioner by the appellate authority to file certified copy of the assessment order on 24.01.2023, 08.02.2023 and 06.03.2023, he did not file the same and accordingly, the appeal was rejected on the ground that the petitioner is not interested in the matter and that the appeal was also filed after lapse of twenty months. Though twenty months cannot be deemed to be the delay occasioned, it was not within the time provided under section 107(4) of the BGST Act. The Hon ble Supreme Court In Re: Cognizance For Extension of Limitation [ 2022 (1) TMI 385 - SC ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etheless the remedy of writ is an absolutely discretionary remedy. The High Court, hence, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere - The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitioner in the present case against the impugned order. Petition dismissed. - MR. K. VINOD CHANDRAN AND MR. PARTHA SARTHY, J. For the Petitioner : Mr. Manoj Kumar Keshri, Advocate For the Respondent : Mr. Vikash Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed by the petitioner herein. The Hon ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be applicable then the appeal ought to have been filed by 28.06.2022. 6. The appeal was filed only on 09.12.2022 without annexing a certified copy of the assessment order which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of appeal before the Tribunal, which Tribunal under the BGST Act has not been constituted. We do not find any merit in the said contention since the 1st appellate authority has dismissed the appeal on grounds of delay and second appeal could only be on that ground, which is not tenable. When a statute provides for a time to file appeal and also a further period in which a delayed appeal can be moved; then there can be no extension of the time provided to file a delayed appeal. The law only favours the diligent. 9. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon ble Supreme Court in State of H.P Ors. v. Gujarat Ambuja Cement Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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