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2023 Supreme(Pat) 475
IN THE HIGH COURT OF JUDICATURE AT PATNA
K. VINOD CHANDRAN, MADHURESH PRASAD, JJ.
M/s Morefun Communication Private Limited – Appellant
Versus
The State of Bihar – Respondent
Civil Writ Jurisdiction Case No.2323 of 2023
Decided on : 04-04-2023
Advocate Appeared:
For the Appellant :Mr. Ranjeet Kumar, Advocate
For the Respondent: Mr. Vivek Prasad (GP7)
Specific time for condonation of delay under Section 107 (4) of the Bihar Goods and Services Tax Act, 2017 cannot be extended beyond the specified period, and Section 5 of the Limitation Act does not apply in such circumstances.
Headnote:
Condonation of Delay - Bihar Goods and Services Tax Act, 2017 - The court held that the specific time provided for condonation of delay under Section 107 (4) of the Act cannot be extended beyond the period specified, and the provisions of Section 5 of the Limitation Act do not apply in such circumstances.
Fact of the Case:
The petitioner challenged the assessment order and sought permission to appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017, citing delay due to the Covid Pandemic and the death of the counsel's father.
Finding of the Court:
The court found that the delay in filing the appeal was not adequately explained by the Covid Pandemic or the bereavement in the counsel's family, and it was not legally permissible to permit the petitioner to approach the statutory authority with such enormous delay.
Issues: Challenge against assessment order, delay in filing appeal, condonation of delay under Section 107 (4) of the Act
Ratio Decidendi: The court held that the specific time provided for condonation of delay under Section 107 (4) of the Act cannot be extended beyond the period specified, and the provisions of Section 5 of the Limitation Act do not apply in such circumstances.
Final Decision: The writ petition was dismissed.
JUDGMENT :
1. The challenge is against the assessment order dated 22.06.2019 passed by the Assistant Commissioner, State Tax Gandhi Maidan Circle, Patna, contained in Annexure-6 to the writ petition.
2. The entire demand has been paid, submits the learned counsel for the petitioner, and the prayer is for permitting an appeal to be instituted under Section 107 of the Bihar Goods and Services Tax Act, 2017. The delay was occasioned, according to the counsel for the petitioner, due to Covid Pandemic situation and the death of the father of the counsel for the petitioner.
3. Section 107 (4) of the Act provides for an appeal within three months and also permits condonation of delay if the appeal is filed within a further period of one month. As has been held by Hon’ble the Supreme Court when there is a specific time provided for condonation of delay, the Appellate Authority or the Tribunal cannot exercise the power to condone the delay beyond the period specified and in such circumstances, Section 5 of the Limitation Act has absolutely no application.
4. In the present case, we do not think that either the Covid Pandemic situation or the bereavement in the family of the counsel for the petitioner explains the long delay which has been occasioned. The order itself was passed long before the Covid Pandemic and its about one and half years since the Pandemic situation has abated. We find it not legally permissible to permit the petitioner to approach the statutory authority with such enormous delay.
5. The writ petition stands dismissed.
