Facts of the Case

M/S Gupta Trading Company filed a writ petition before the High Court of Judicature at Allahabad, in which the only question canvassed was whether CBIC Notification No. 53/2023-Central Tax dated 2 November 2023 applied to the petitioner. The notification, issued under the Central Goods and Services Tax Act, 2017, permits persons who could not file an appeal within the time specified under Section 107(1) read with Section 107(4) of the CGST Act, 2017 to file such appeal in Form GST APL-01, on or before 31 January 2024, subject to certain conditions specified in the notification itself, which the order records the petitioner would separately have to satisfy. Beyond identifying this single question of law, the order does not set out the petitioner's underlying assessment order, the amount in dispute, or the date on which the original appeal period had lapsed; the Bench proceeded straight to construing the notification's applicability rather than recounting the petitioner's individual assessment history, indicating that the earlier order or notice against which the appeal lay was not itself in dispute before the writ court.

Issues Involved

  1. Whether Notification No. 53/2023-Central Tax, extending the time for filing appeals under Section 107 of the CGST Act, 2017, was applicable to the petitioner's case.
  2. Whether the petitioner needed to satisfy the conditions specified in the notification before availing its benefit.

Petitioner's Arguments

  • The petitioner contended that it was entitled to the benefit of Notification No. 53/2023-Central Tax, which extends the window for filing a delayed appeal under Section 107 up to 31 January 2024.
  • The petitioner sought liberty of the Court to avail this extended window, having missed the ordinary limitation period under Section 107(1)/(4).

Respondent's Arguments

  • The order does not record any specific opposition by the State respondents to the applicability of the notification; counsel for the parties were heard and the Court proceeded to construe the notification on its own terms.

Court Order/Findings

  • On a plain reading of Notification No. 53/2023-Central Tax, the Court found it patently clear that persons who could not file their appeal within the time specified under Section 107(1) read with Section 107(4) of the CGST Act, 2017 could file such appeal in Form GST APL-01 on or before 31 January 2024, subject to the conditions stated in the notification.
  • The writ petition was disposed of with liberty granted to the petitioner to avail the benefit of Notification No. 53/2023-Central Tax, subject to fulfilment of the conditions specified therein.

Important Clarification

  • Notification No. 53/2023-Central Tax gave a one-time, conditional window, up to 31 January 2024, for GST-registered persons who had missed the ordinary appeal limitation under Section 107(1)/(4) to file a belated appeal in Form GST APL-01.
  • An assessee seeking to rely on this notification must independently satisfy the conditions specified in it; the Court's liberty to avail the notification does not dispense with compliance.
  • Where the sole controversy is the applicability of a beneficial CBIC notification, courts tend to dispose of the writ petition swiftly by construing the notification's text rather than examining the merits of the underlying tax demand.

Sections Involved

  • Section 107(1), CGST Act, 2017 — prescribes the ordinary three-month limitation for filing an appeal against an adverse order.
  • Section 107(4), CGST Act, 2017 — permits condonation of delay in filing an appeal for a further one month, on sufficient cause.
  • Notification No. 53/2023-Central Tax dated 02.11.2023 — special, conditional extension permitting appeals to be filed up to 31 January 2024 despite expiry of the ordinary limitation period.

Decision – In Favour of

This is a short, procedural disposal rather than a merits adjudication. The writ petition was disposed of with liberty granted to the petitioner to avail Notification No. 53/2023-Central Tax, which is procedurally favourable to the Assessee insofar as it opens the door to a delayed appeal, but the Court made no finding on the underlying tax dispute, which remains to be argued before the appellate authority if the notification's conditions are met.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Judicature at Allahabad
  • Case No.: WRIT TAX No. 267 of 2023
  • CNR: Not available
  • Coram: Justice Shekhar B. Saraf
  • Decision Date: 11 December 2023
  • Disposal Nature: Disposed of with liberty to avail Notification benefit

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.