Bijay Kumar Yadav v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7596 of 2024 ====================================================== Bijay Kumar Yadav son of Sudi Lal Yadav a proprietorship firm having its place of business at Kalyanpur, Ward number 1, Supaul, Bihar 852105 through its proprietor namely Bijay Kumar Yadav alias Vijay Kumar Yadav male aged about 62 Years son of Sudi Lal Yadav resident of Ward number 1, P.O. and P.S-Bhaptiyahi, District- Supaul, Bihar - 852105. ... ... Petitioner/s

Versus

1.

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

The Deputy Commissioner of State Tax, Supaul Circle, Purnea Division, Supaul, Bihar.

3.

The Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, Bihar.

4.

The Assistant Commissioner of State Tax, Supaul Circle, Supaul, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Anubhav Khowala, Advocate For the Respondent/s :

Mr. Vivek Prasad, GP 7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-05-2024 The petitioner is aggrieved with the dismissal of an appeal on the ground of delay. The appellate order is produced as Anneuxre-P/1. The petitioner relies on a notification issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India. The notification provided for delayed appeals to be filed from orders prior to 31.03.2023. The notification itself came on 02.11.2023.

2. We found in CWJC No. 7388 of 2024 (Bijay Kumar Yadav Vs. The State of Bihar & Ors.) that there is no rationale for fixing the cut-off date as 31.03.2023 when the

Patna High Court CWJC No.7596 of 2024 dt.06-05-2024 2/2 notification itself came on 02.11.2023. In the present case also the order challenged in appeal was on 12.04.2023. An appeal could have been filed on or before 12.07.2023 or with one month delay, before 12.08.2023. When the notification came the appeal was delayed.

3. In such circumstances, any order which was prior to 02.11.2023 the date on which the notification came and was delayed as on that date could be entertained as a validly filed appeal.

4. On the above reasoning, we set aside the appellate order which dismissed the appeal on grounds of delay. The appeal shall stand restored to the files of the appellate authority and the same shall be considered on merits after hearing the petitioner/assessee.

5. The writ petition stands allowed.

(K. Vinod Chandran, CJ) ( Harish Kumar, J) Anjani/- AFR/NAFR CAV DATE Uploading Date 06.05.2024 Transmission Date