9911796707
TMI Blog2023 (5) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... sment Year 2020-2021, under Section 73 of the BGST Act. An appeal was filed which was delayed and the same stood dismissed for reason of the delay being more than that prescribed under the statute. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) which permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. The appellate authority also took into account the saving of limitation granted by the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation. Therein, due to the pandemic situation limitation was saved between 15.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is prominently absent in the orders impugned. The learned counsel has also placed reliance on a decision of the Hon'ble Supreme Court in State Bank of India and another v. Ajay Kumar Sood, Civil Appeal No. 5305 of 2002 decided on 16.08.2022 and a Division Bench decision of the High Court of Bombay in Ramani Suchit Malushte v. Union of India & Ors., Writ Petition No. 9331 of 2022 uploaded on 26.09.2022. As far as the decision of the Hon'ble Supreme Court is concerned, those were general directions issued specifically with respect to accessibility of judgments to the general public; which would not be applicable in so far as an order issued under a statute, applicable only to the assessee. As far as the decision of the Bombay High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail within 30 days, an order was passed on 28.12.2021. We have seen the orders in the files with the signature of the Assistant Commissioner State Tax, Gaya Circle, Gaya. All these orders were also auto populated as is provided under the Act (Section 169) which provides by sub-Section (d) that any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served inter alia by making it available on the common portal. We may also fruitfully refer to Section 160 of the BGST Act which is extracted hereunder:- "160. Assessment proceedings, etc. not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority or at least before this Court. Before the Assessing Authority, the petitioner failed to appear in the 30 days' time provided after the show cause notice. Before the Appellate Authority, it is admitted that there was no such contention taken. Even before this Court, the memorandum of writ petition does not show such contention having been raised. On the last posting date, on 27.04.2023, a query was raised by us and the petitioner then, has filed a supplementary affidavit dated 28.04.2023 raising the contention of absence of digital signature. Going by the provision under sub-section (2) of Section 160, as extracted herein above, such a contention should have been taken before the Assessing Officer in so far as the absence of signature ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
