Md. Shahil v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13322 of 2023 ====================================================== Md. Shahil Son of Md. Jeenul Resident of Mohalla- Naya Tola, Shastri Nagar, P.S.- Kotwali, District- Munger.
... ... Petitioner/s
Versus
1.
The State of Bihar 2.
The Principal Secretary, Commercial Taxes Department, Govt. of Bihar, Patna.
3.
The Commissioner of State Tax- cum- Secretary, Bihar, Patna. 4.
The Additional Commissioner (Appeal), State Tax, Bhagalpur Division, Bhagalpur.
5.
The Joint Commissioner, State Tax, Munger Circle, Munger. 6.
The Assistant Commissioner, State Tax, Munger Circle, Munger. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Anjan Singh, Advocate For the Respondent/s :
Mr. P.K. Shahi (AG) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-09-2023
1. The writ petition is filed against the appellate order dated 06.03.2023 (Annexure-2) which was rejected on the ground of delay. The appeal was filed against Annexure-1 order dated 07.02.2022.
2. 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
Patna High Court CWJC No.13322 of 2023 dt.25-09-2023 2/3 reasons within a further period of one month.
3. We notice 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 14.02.2023 after more than seven months from the date on which even the limitation period as stipulated by the Hon'ble Supreme Court, expired.
4. 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
Patna High Court CWJC No.13322 of 2023 dt.25-09-2023 3/3 diligent in availing such alternate remedies within the stipulated time.
5. The writ petition hence would stand dismissed. (K. Vinod Chandran, CJ) ( Partha Sarthy, J) Anushka/- AFR/NAFR CAV DATE Uploading Date 26.09.2023 Transmission Date