Amit Kumar Ray v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1602 of 2023 ====================================================== Amit Kumar Ray Son of Vindeshwari Ray Resident of Village tar, P.O. tar, P.S. Piro, District Bhojpur through its Proprietor M/s Amit Kumar Ray ... ... Petitioner/s
Versus
1.
The Union of India through the Secrerary, 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 Joint Commissioner, State Tax, Shahabad Circle, District Bhojpur. ... ... 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, SC-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 07.01.2023, Annexure-2 which rejected the appeal on the ground of delay. The appeal was from Annexure-1 order dated
Patna High Court CWJC No.1602 of 2023 dt.20-04-2023 2/3 01.12.2021 for the assessment year April 2020 to March 2021. 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 22.12.2022, after about seven months from the date on which even the limitation period as stipulated by the Hon'ble Supreme Court, expired.
2. In the above circumstances, we find no reason to invoke the extraordinary writ jurisdiction under Article 226 of the Constitution of India, especially since it is not a measure to be employed where there are alternate remedies available and the
Patna High Court CWJC No.1602 of 2023 dt.20-04-2023 3/3 assessee has not been diligent in availing such alternate remedies within the stipulated time.
3. The writ petition hence would stand dismissed. (K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) sharun/- AFR/NAFR NAFR CAV DATE N/A Uploading Date 25.04.2023 Transmission Date N/A