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PARADEEP PHOSPHATES LTD. vs. THE UNION OF INDIA
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Vijay Kumar Singh

Res. Counsel

K. N. Singh

Petitioner / Applicant	PARADEEP PHOSPHATES LTD.
Respondent	THE UNION OF INDIA
Court	Patna High Court
State	Bihar
Date	Aug 30, 2023
Order No.	Civil Writ Jurisdiction Case No. 9036 of 2023
Citation	2023(8) TAXREPLY 7902
Original Order
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ORDER
JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) In the present case, the assessment order was dated 24.02.2021 and petitioner without approaching appropriate authorities has directly moved the present writ petition. 2. The Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation 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 by the petitioner herein. The Hon’ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the app....