M/S Saraswati Reliable Engineering v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.6934 of 2023 ====================================================== M/s Saraswati Reliable Engineering a proprietorship firm through its proprietor namely Badal Tiwari male aged about 32 years Son of Mithalesh Kumar Tiwari resident of Sarita Medical Hall, Mahabir Tola, Arrah, District Bhojpur, Bihar - 802301.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna. 2.

The Additional Commissioner of State Taxes (Appeals), Patna West Division, Patna.

3.

The Assistant Commissioner of State Taxes, Shahabad Circle, Patna West, Bihar, Patna. (Financial Year 2020-2021) ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Alok Kumar Jha, 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 : 11-05-2023 The writ petition is filed against the appellate order dated 24.11.2022 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-2/A order dated 03.12.2021.

Patna High Court CWJC No.6934 of 2023 dt.11-05-2023 2/3 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 Hon'ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. The appeal is filed only on 02.11.

Patna High Court CWJC No.6934 of 2023 dt.11-05-2023 3/3 Hon'ble Supreme Court, expired.

In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time.

The writ petition hence would stand dismissed. (K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) Rajkishore/ Shyam Bihari/- AFR/NAFR CAV DATE Uploading Date 16.05.2023.

Transmission Date