Patna High Court
Vikash Kumar vs The Union Of India on 11 January, 2024
Bench: Chief Justice, Rajiv Roy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.156 of 2024
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Vikash Kumar through its Proprietor Vikash Kumar, Son of Prakash Yadav,
Resident of Rahi Tola Gwalpara Ward no 1, Anchal Gwalpara, P.S.-Gwalpara,
District-Madhepura, Bihar.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner of Central GST, Patna.
2. Superintendent, Central GST, Madhepura, Purnea, Bihar
3. Joint Commissioner CGST and (Appeal), Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mrs.Archana Sinha @ Archana Shahi, Advocate
For the Respondent/s : Dr. K.N.Singh, A.S.G.
Mr. Anshuman Singh, Sr. SC, CGST & CX
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 11-01-2024
The petitioner is aggrieved with the cancellation of
registration against which an appeal was filed which was
rejected as delayed on 15.11.2023 at Annexure-2. A show cause
for cancellation of registration was issued on 19.11.2018 and the
order was passed on 05.04.2019, both the orders are produced as
Annexure-1.
2. A reading of the appellate order would indicate that
an online appeal was filed on 28.11.2021 and a hard copy was
submitted only on 17.10.2023, hence, the Appellate Authority
Patna High Court CWJC No.156 of 2024 dt.11-01-2024
2/3
considered, the appeal having been instituted properly, only on
17.10.2023
, based on which, the appeal was rejected for reason
of gross delay.
3. We see from Rule 108 of the CGST Rules, 2017
that an appeal to the appellate authority under Section 107 is to
be filed in Form GST APL-01 along with relevant documents
either electronically or otherwise, as notified by the
Commissioner. Hence, an electronic filing cannot be considered
to be an improper institution of an appeal.
4. In this context, Section 107 of the Bihar Goods and
Services Tax Act, 2017 ("BGST Act" hereafter) 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. We also have to take 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, wherein, 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. Here, the order impugned
in the appeal was dated 05.04.2019. An appeal was to be filed
on or before 30.06.2022 as permitted by the Hon'ble Supreme
Patna High Court CWJC No.156 of 2024 dt.11-01-2024
Court and if necessary, with a delay condonation application
within one month thereafter. The present appeal was filed only
on 28.11.2021, when the limitation stood extended by the
Hon'ble Supreme Court as per Suo Motu Writ Petition (C) No.
3 of 2020. In such circumstances, there could not have been any
rejection made of the appeal for reason of the delay occasioned.
5. We, hence, set aside the order in appeal at
Annexure-2 and restore the appeal to the files of the Appellate
Authority. The petitioner shall appear before the Appellate
Authority on 05.02.2024 and the Appellate Authority, either on
the said date or another date fixed for hearing, shall hear the
matter and pass a speaking order.
6. The writ petition stands disposed of.
(K. Vinod Chandran, CJ)
( Rajiv Roy, J)
Sujit/-
AFR/NAFR NAFR
CAV DATE
Uploading Date 12.01.2024
Transmission Date
