2023 (9) TMI 628

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.... - HC (Judgement / Order / Decisions)<br>Dated:- 30-8-2023<br>Civil Writ Jurisdiction Case No. 9036 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Vijay Kumar Singh , Advocate For the Respondents : Dr. K. N. Singh , Additional Solicitor General Mr. Anshuman Singh , Sr. SC , CGST & CX Mr. Devansh Shankar....

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.... than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. In the present case, no appeal stands filed. 3. We also notice the contours ....

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....n exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly....

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....ny extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. 6. The petitioner by his own failure has not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. We also find that there is no jurisdictional error, violation of principl....