2023 (10) TMI 141

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....rejecting the appeal on the ground of delay is produced at Annexure-8. 2. The petitioner alleges that the assessment order was itself ex parte and the returns could not be uploaded since the Accountant was not fully conversant with the practice and procedure under the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter). 3. We have to immediately notice that the assessment order is for the assessment year 2019-2020 and there cannot be a contention raised that it was during the transition period that the assessee failed to upload the return. The petitioner also claimed that there is an excess amount of tax paid which is liable to be refunded. 4. The appellate order specifically noticed Section 107 of the BGST Act which perm....

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....nd that the appeal was also filed after lapse of twenty months. Though twenty months cannot be deemed to be the delay occasioned, it was not within the time provided under section 107(4) of the BGST Act. 7. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. 8. The learned counsel relies on Annexure-10 judgment dated 09.12.2022 passed in CWJC No.15607 of 2022 titled as M/s G. Power Solution v. The State of Bihar & Ors. by a co-ordinate Bench of this Court, which proceeds to interfere w....