2024 (2) TMI 119

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....a, Advocate For the Respondent : Mr.Raghwanand, GA 11 JUDGMENT The writ petition is filed against the appellate order dated 28.04.2023 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-3, order dated 18.11.2021. 2. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) which p....

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....he 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 applicable then the appeal ought to have been filed by 28.06.2022. The appeal is filed only on 13.04.2023 after 289 days from the date on which even the limitation period, as stipulated by the Hon'ble Supreme Court, expired. ....