Petitioner's GST appeal under Section 107 of the BGST Act was dismissed for delay. The court found it had timely attempted online filing, which failed due to technical glitch, with email and courier proof. Invoking Article 226, it set aside the dismissal order and restored the appeal for merits hearing.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7381 of 2024
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Shree Azad Transport Company Private Ltd. Jai Krishna Road, Patna City, Patna Branch, Patna-800007, through its Manager, Shri Yogendra Kumar Singh, male, aged about 52 years, son of Shri Bachhan Prasad Singh, resident of Jai Krishna Road, Patna City, Patna-800007
... ... Petitioner/s
Versus
... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Hrishikesh, Advocate For the Respondent/s : Mr.Government Pleader 7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 25-07-2024
The petitioner is aggrieved with dismissal of appeal filed under Section 107 of the Bihar Goods and Services Tax Act, 2017(‘BGST Act’ for short) for reason of delay.
Patna High Court CWJC No.7381 of 2024 dt.25-07-2024 2/4
attempted to file an appeal which had to be filed online. However, since there was a technical glitch the appeal was not uploaded. The petitioner informed the same to the 1st Appellate Authority by email communication dated 04.03.2023 and on the very same day a hard copy was also sent through courier service, the invoices issued of which is produced as Annexure-3 series. The petitioner then uploaded the appeal on 10.03.2023 when the time admittedly had elapsed.
Patna High Court CWJC No.7381 of 2024 dt.25-07-2024 3/4
06.11.2022 and the petitioner had to file an appeal within 05.02.2023 or within 05.03.2023, when the petitioner could have filed an appeal under Section 107(4) of the BGST Act with a delay condonation application. The petitioner could eventually file an appeal only on 10.03.2023 which was dismissed as per Annexure-5.
Patna High Court CWJC No.7381 of 2024 dt.25-07-2024 4/4
the Appellate Authority to consider the appeal on merits after issuing due notice to the petitioner and also giving him an opportunity of hearing. The appeal shall stand restored to the files of the 1st Appellate Authority.
(K. Vinod Chandran, CJ)
(Partha Sarthy, J)
ranjan/-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | NA |
| Uploading Date | 29.07.2024 |
| Transmission Date | NA |
1 issue framed by the court
Whether a belated GST appeal should be condoned and heard on merits where filing failed due to a technical glitch despite timely attempts within the limitation plus one-month delay window?
3 provisions across 2 enactments
Shree Azad Transport Company Private Ltd.
The State of Bihar
The Additional Commissioner of State Taxes (s), Patna East Circle
The Assistant Commissioner of State Taxes, Patna City West
K. Vinod Chandran
Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
