Delay in filing before appellate authority led to dismissal, with the substantive GST question left open for future years.

Special Leave Petition was dismissed after the Court noted delay in approaching the appellate authority under Section 107(4) of the Bihar Goods and Services Tax Act, 2017. The Court did not decide the substantive legal question and left any question of law open for future years, so the dismissal turned on the delayed approach rather than a final ruling on the merits.

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Outcome: The Special Leave Petition was dismissed, the Court noting the delay in approaching the appellate authority under Section 107(4) of the Bihar Goods and Services Tax Act, 2017 and leaving any question of law open for future years.

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