2024 (5) TMI 1374

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.... & CX, Mr. Alok Kumar, Advocate, Mr. Dewansh Singh, Advocate JUDGMENT The writ petition is filed against the appellate order dated 09.01.2024 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-2, order of cancellation of registration dated 16.08.2019. 2. Admittedly, the appellate remedy was availed with gross delay. 3. Section 107 of the Bihar Goods....

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....reafter. The appeal is said to have been filed only on 25.11.2023, after about one year five months from the date on which even the extended limitation period expired. 5. 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 ....