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RAJESH KUMAR DUBEY vs. UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
HARISH KUMAR, JJ.

Pet. Counsel

Archana Sinha

Archana Shahi

Res. Counsel

K. N. Singh

Anshuman Singh

Petitioner / Applicant	RAJESH KUMAR DUBEY
Respondent	UNION OF INDIA AND OTHERS
Court	Patna High Court
State	Bihar
Date	Apr 23, 2024
Order No.	Civil Writ Jurisdiction Case No. 5113 of 2024
Citation	2024(4) TAXREPLY 9755
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ORDER
JUDGMENT The writ petition is filed against the appellate order dated 09.01.2024 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-2, order of cancellation of registration dated 16.08.2019. 2. Admittedly, the appellate remedy was availed with gross delay. 3. 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. We have to take 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. 4. Here, the order impugned in the appeal was dated 16.08.2019....