Om Shiv Construction A ... vs The State Of Bihar
2023 Latest Caselaw 2281 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.6908 of 2023
     ======================================================

Om Shiv Construction a proprietorship firm through its proprietor namely Jai

Prakash Rai male aged about 43 years son of Sarandhar Rai resident of Ward

number - 29, Koirpurva, District - Buxar, Bihar - 802101.

... ... Petitioner/s

Versus

1. The State of Bihar through the Principal Secretary cum Commissioner,

Department of State Taxes, Government of Bihar, Patna.

2. The Additional Commissioner of State Taxes (Appeals), Patna West

Division, Patna.

3. The Assistant Commissioner of State Taxes, Buxar Circle, Buxar. (2020-

2021)

... ... Respondent/s

====================================================== Appearance :

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate

For the Respondent/s : Mr. Vivek Prasad, GP-7

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 11-05-2023

The writ petition is filed against the appellate order

dated 10.03.2023 (Annexure-3) which was rejected on the

ground of delay. The appeal was filed against Annexure-1/A Patna High Court CWJC No.6908 of 2023 dt.11-05-2023

order dated 29.10.2021.

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 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 15.03.2020 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 appealable then the appeal ought to have been

filed by 28.06.2022. The appeal is said to have been filed only

on 24.02.2023, after 209 days from the date on which even the

limitation period as stipulated by the Hon'ble Supreme Court,

expired.

Patna High Court CWJC No.6908 of 2023 dt.11-05-2023

In the above circumstances, we find no reason to invoke

the extraordinary jurisdiction under Article 226, especially

since it is not a measure to be employed where there are

alternate remedies available and the assessee has not been

diligent in availing such alternate remedies within the

stipulated time.

The writ petition hence would stand dismissed.

(K. Vinod Chandran, CJ)

( Madhuresh Prasad, J)

Rajkishore/ Shyam Bihari/-

AFR/NAFR
CAV DATE
Uploading Date          16.05.2023.
Transmission Date