2026 (6) TMI 1204

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....AN PRASAD AND HONOURABLE MR. JUSTICE KUMAR MANISH Appearance: For the Petitioner/s: Mr. Alok Ranjan, Adv. For the Respondent/s: Mr. Vivek Prasad, G.P.-07, Mr. Prateyush Kumar, AC to GP-07. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) This writ application has been preferred seeking the following reliefs: i. For issuing of writ/order/direction/declaration....

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....ral Circle- 1, Patna West, Bihar, whereby the Petitioner has been illegally directed to make payment of a sum of 95,800/- Rs. (Rupees Ninety-Five Thousand Eight Hundred only) towards CGST and SGST for the period FY 2017-18 (July to March). iii. For issuing a Writ of Mandamus directing the Appellant Authority to reconsider the appeal on its merits by Exercising its power to condone any tec....

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....t petition, we called upon Mr. Alok Ranjan, learned Advocate for the petitioner to demonstrate from the records as to whether any application seeking condonation of delay was filed before the Appellate Authority and if so, the grounds stated therein be placed before this Court. 3. Mr. Alok Ranjan, learned counsel for the petitioner has passed over a copy of the memorandum of appeal in the given....

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....Goods and Services Tax/Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST/BGST Act, 2017') provides a period of limitation of three months for filing of an appeal. The Appellate Authority has been further conferred with power to condone delay for a period of maximum one month on showing cogent and sufficient reasons. 6. At this stage, learned counsel for the petitioner....