^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

JAWAHAR JHA AZAD vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY

Pet. Counsel

Shailesh Anand

Res. Counsel

Vikas Kumar

Petitioner / Applicant	JAWAHAR JHA AZAD
Respondent	THE STATE OF BIHAR & OTHERS
Court	Patna High Court
State	Bihar
Date	Sep 9, 2024
Order No.	Civil Writ Jurisdiction Case No. 13320 of 2024
Citation	2024(9) TAXREPLY 11223
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 19.08.2022 at Annexure-P/2, before which show-cause notice was issued on 14.07.2022, which was replied to. The show-cause notice is not produced in the writ petition nor is there any averment that it was not received. An appeal is provided from Annexure-P/2, which was also not availed of. 2. Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereafter) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. An appeal was to be filed on or before 17.11.2022 and if necessary with a delay condonation application within one month thereafter, i.e. on or before 17.12.2022. Hence, an appeal could have been filed on or before 17.12.2022, which provision was not availed by the petitioner herein. 3. The petitioner has ....