https://www.taxtmi.com/caselaws?id=442002 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. en-us Fri, 04 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442002 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. Case-Laws GST Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442002