Saroj Devi v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.1569 of 2023 ====================================================== Saroj Devi, Wife of Parmanand Yadav, Resident of Chakki, Bisheshwar Dera, Chakki, P.S. Buxar, District Buxar through its Proprietor M/s Saroj Devi. ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.

2.

The Principal Chief Commissioner, CGST, Central Revenue Building, Birchand Patel Path, Patna.

3.

The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

4.

The Additional Commissioner, State Tax (Appeal), Patna West Division, Patna.

5.

The Deputy Commissioner, State Tax, Buxar Circle, District- Buxar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Alok Kumar, Advocate For the Respondent/s :

Dr. K.N. Singh, Additional Solicitor General Mr. Vikash Kumar, S.C. 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-04-2023 The writ petition is filed against the appellate order dated 15.12.2022, Annexure-2 which rejected the appeal on the

Patna High Court CWJC No.1569 of 2023 dt.20-04-2023 2/3 ground of delay. The appeal was from Annexure-1 order of assessment passed on 28.02.2020. 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 15.03.2020 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 appeal is said to have been filed only on 30.11.2022, with a delay of 155 days from the date on which even the limitation period as stipulated by the Hon'ble Supreme Court, expired.

Patna High Court CWJC No.1569 of 2023 dt.20-04-2023 3/3 the stipulated time.

The writ petition hence would stand dismissed. (K. Vinod Chandran, CJ) (Madhuresh Prasad, J) P.K.P./Anushka AFR/NAFR CAV DATE Uploading Date 25.04.2023 Transmission Date