https://www.taxtmi.com/caselaws?id=461730 A statutory appeal under the Bihar GST law cannot be entertained beyond the outer limitation period, including the one-month condonable extension and any period protected by the Supreme Court's COVID-related directions; once that maximum period expires, neither the authority nor the court can condone delay. The commentary also states that absence of a digital signature does not by itself invalidate assessment-related orders where the record shows issuance through the electronic system, the orders are otherwise in substance compliant with the Act and rules, and the objection was not raised at the proper stage. Mere technical defects in electronic authentication do not warrant interference. en-us Fri, 05 May 2023 00:00:00 +0530 Thu, 24 Apr 2025 13:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461730 A statutory appeal under the Bihar GST law cannot be entertained beyond the outer limitation period, including the one-month condonable extension and any period protected by the Supreme Court's COVID-related directions; once that maximum period expires, neither the authority nor the court can condone delay. The commentary also states that absence of a digital signature does not by itself invalidate assessment-related orders where the record shows issuance through the electronic system, the orders are otherwise in substance compliant with the Act and rules, and the objection was not raised at the proper stage. Mere technical defects in electronic authentication do not warrant interference. Case-Laws GST Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461730