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MICRO ZONE (A SOLE PROPRIETORSHIP FIRM) vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
RAJIV ROY
Pet. Counsel
Anurag Saurav
Res. Counsel
K.n. Singh

Petitioner / Applicant

MICRO ZONE (A SOLE PROPRIETORSHIP FIRM)
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Nov 9, 2023
Order No.

Civil Writ Jurisdiction Case No.15687 of 2023

Citation

2023(11) TAXREPLY 8340
Original Order
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The above writ petition challenges an order in an appeal filed under the Bihar Goods and Services Taxes Act, 2017, for brevity, (BGST Act), which was dismissed on the ground of delay. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 2. The appeal filed in the above case, rejected by Annexure-P/5 was beyond even the one month period provided under Section 107 of the BGST Act. This Court and the Hon’ble Supreme Court have held that when there is a specific period provided in the statute, within which period a delayed appeal could be filed; then neither the Appellate Authority nor this Court under Article 226 of the Constitution of India could condone the delay beyond the period provided. 3. The Central Board of Indirect Taxes and Customs has by Notification No. 53 o....

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