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NARAYANI INDUSTRY vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Mohit Agarwal

Res. Counsel

Vikash Kumar

Petitioner / Applicant	NARAYANI INDUSTRY
Respondent	THE STATE OF BIHAR & OTHERS
Court	Patna High Court
State	Bihar
Date	Aug 11, 2023
Order No.	Civil Writ Jurisdiction Case No.11333 of 2023
Citation	2023(8) TAXREPLY 7824
Original Order
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ORDER
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST”) is aggrieved with the assessment order passed with determination of tax both under the Central Goods and Services Tax Act, 2017 (CGST) and State Goods and Services Tax Act, 2017 (SGST), as also the liability to interest and penalty as seen from Annexure-3 Orders. There are three orders produced as 04.03.2023, 10.03.2023 and 18.03.2023. All these orders were appealable under section 107 of the BGST Act. However, sub-section (4) of Section 107 provides for a period of three months within which an appeal can be filed and a further period of one month within which a delayed appeal can be considered by the First Appellate Authority; on sufficient reasons being shown for the delay occasioned. The last of the orders produced as Annexure-3 is dated 18.03.2023 and the appeal could have been filed on or before 17.06.2023. A fur....