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<h1>Delayed Approach to GST Appeal Leads to Dismissal of Special Leave Petition Without Prejudice to Future Legal Challenges</h1> <h3>M/s. Vishwanath Traders Versus Union Of India & Ors.</h3> SC dismissed SLP due to delay in approaching appellate authority under Bihar GST Act. Tax demand was satisfied. Petitioner retains right to raise legal ... Maintainability of petition - delay in approaching the appellate authority - petitioner also submitted that the demand for tax has been met - HELD THAT:- The Special Leave Petition is dismissed. The Supreme Court dismissed the Special Leave Petition due to delay in approaching the appellate authority under Section 107 of the Bihar Goods and Service Tax Act, 2017. The demand for tax has been met. The petitioner can raise any legal questions in subsequent years. Pending applications are disposed of.