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JITENDRA KUMAR PATHAK vs. STATE OF BIHAR AND DEPUTY COMMISSIONER OF STATE TAX AURANGABAD
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Bachan Jee Ojha
Res. Counsel
Raghwanand

Petitioner / Applicant

JITENDRA KUMAR PATHAK
Respondent STATE OF BIHAR AND DEPUTY COMMISSIONER OF STATE TAX AURANGABAD
Court Patna High Court
State

Bihar

Date Jul 4, 2023
Order No.

Civil Writ Jurisdiction Case No.9228 of 2023

Citation

2023(7) TAXREPLY 8759
Original Order
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ORDER

JUDGMENT The writ petition is filed against the appellate order dated 28.04.2023 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-3, order dated 18.11.2021. 2. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereafter) which 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. The Appellate Authority also took into account the saving of limitation granted by the Hon’ble Supreme Court in Suo Motu Writ Petition ( C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation. Therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed b....

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