2024 (5) TMI 242

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....TICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Anurag Saurav, Advocate For the Respondent: Mr. Vivek Prasad (GP7) JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Petitioner has approached this Court for quashing of an order dated 20.11.2021 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (for brevity 'BGST Act'). There was an appeal provided under....

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....r Officer on or before 31.03.2023 under Sections 73 and 74 of the 'BGST Act'. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the 'BGST Act', on following the special procedure prescribed under the said Notification. 4. The special procedure prescribed under the Notification is seen from paragraph no. 2 to 6 which are e....

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.... (b) a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification t....

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....nsidered as properly filed, even if there is delay in such filing. 6. However, the maintainability of the appeal is further regulated by paragraph no. 3 which require that the admitted tax, interest, fine, fee and penalty arising from the impugned order is paid up along with a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty....