https://www.taxtmi.com/caselaws?id=462375 A writ challenge to recovery from a best judgment assessment under the Bihar GST framework was not entertained because the return and tax were filed beyond the statutory thirty-day period, and the Court treated the delay as fatal to Article 226 interference. The appellate remedy was, however, preserved: a later CBIC notification extending the time for filing appeals could be invoked if its conditions were satisfied, and the appeal was to be examined on merits. The appellate authority was directed to consider the matter expeditiously, with refund and interest consequences depending on the appeal's result. en-us Wed, 24 Jan 2024 00:00:00 +0530 Mon, 16 Jun 2025 19:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462375 A writ challenge to recovery from a best judgment assessment under the Bihar GST framework was not entertained because the return and tax were filed beyond the statutory thirty-day period, and the Court treated the delay as fatal to Article 226 interference. The appellate remedy was, however, preserved: a later CBIC notification extending the time for filing appeals could be invoked if its conditions were satisfied, and the appeal was to be examined on merits. The appellate authority was directed to consider the matter expeditiously, with refund and interest consequences depending on the appeal's result. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462375