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The High Court rejected an appellate order due to gross delay in filing, citing Section 107 of the Bihar Goods and Services Tax Act, 2017 involving the issue of cancellation of registration. The Act allows appeals within three months, with a one-month extension for delay condonation with valid reasons. The Supreme Court's order on limitation during the pandemic was considered, setting a deadline for filing appeals. The court emphasized that Article 226 jurisdiction should not be used when alternate remedies are available and the party failed to act diligently within the prescribed time. The principle of favoring diligence over indolence was highlighted, leading to the dismissal of the petition.
The High Court rejected an appellate order due to gross delay in filing, citing Section 107 of the Bihar Goods and Services Tax Act, 2017 involving the issue of cancellation of registration. The Act allows appeals within three months, with a one-month extension for delay condonation with valid reasons. The Supreme Court's order on limitation during the pandemic was considered, setting a deadline for filing appeals. The court emphasized that Article 226 jurisdiction should not be used when alternate remedies are available and the party failed to act diligently within the prescribed time. The principle of favoring diligence over indolence was highlighted, leading to the dismissal of the petition.
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