2024 (2) TMI 119

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.... : 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 permits an appeal to be filed within t....