2025 (4) TMI 1961

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....er(s): Mr. Prabhakar Singh, Adv., Mr. Kumar Kashyap, Adv., Dr. Linto K.B., AOR. For the Respondent(s): None.   ORDER 1. Delay condoned. 2. Leave granted. 3. Exemption Application is allowed. 4. This appeal arises from the order passed by the High Court of Judicature at Patna dated 24-10-2024 in Civil Writ Jurisdiction Case No. 1709/2024, by which the High Court rejected the ....

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....bjections no agreements were submitted, in which circumstance, the Assessing Authority disabled from considering whether the exemption is available or not. Since the consideration is based on the agreements, we are of the opinion that the petitioner should avail the appellate remedy, as is available under Section 107 of the B.G.S.T Act. If an appeal is filed within one month from today, we direct ....

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....so been attached with the said document. 10. We wonder why this agreement and another documents were not shown to the High Court at the relevant point of time. 11. We grant one opportunity to the appellant - herein to produce these documents before the High Court so as to enable the High Court to look into the same and then take an appropriate decision in accordance with law. 12. In view ....