Maa Sharda Construction v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.4466 of 2023 ====================================================== Maa Sharda Construction, Bijouli, Aurangabad through Arun Kumar Singh (M) aged about 50 years son of Krishna Singh, resident of Village Ankurha P.O. Kudwan, District Aurangabad (Bihar).

... ... Petitioner/s

Versus

1.

The State of Bihar through Principal Secretary, Commercial Tax Department, Govt. of Bihar, Patna.

2.

The Additional Commissioner Tax, Magadh Division, Gaya. 3.

The Deputy Commissioner of State Tax, Aurangabad (Bihar) Circle Aurangabad.

4.

The Deputy Commissioner of State Tax, Aurangabad (Bihar) ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Shailesh Kumar Singh, 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 : 17-04-2023 The writ petition is filed against the appellate order dated 15.12.2022, Annexure-3 which rejected the appeal on the ground of delay. The appeal was from an assessment order pursuant to which Annexure-1 demand notice was issued.

Patna High Court CWJC No.4466 of 2023 dt.17-04-2023 2/3 Annexure-2 is the Appeal Memorandum which does not indicate a date. The appellate order, however, 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 15.03.20220 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 01.06.2022, which provision was not availed by the petitioner herein. The appeal is said to have been filed only on 02.12.2022, after about six months from the date on which even the limitation period, as stipulated by the Hon'ble Supreme Court, expired.

Patna High Court CWJC No.4466 of 2023 dt.17-04-2023 3/3 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 20.04.2023 Transmission Date