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RANI ENTERPRISES vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Dinesh Choudhary
Madhumala Kumari
Res. Counsel
K.n. Singh
Anshuman Singh
Devansh Shankar Singh

Petitioner / Applicant

RANI ENTERPRISES
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Oct 22, 2024
Order No.

Civil Writ Jurisdiction Case No. 15878 of 2024

Citation

2024(10) TAXREPLY 12036
Original Order
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the order of cancellation of registration dated 30.12.2022 at Annexure-P/3, before which show-cause notice was issued on 26.08.2022, which was replied to. An appeal is provided from Annexure-P/3, which was not availed of. 2. 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. An appeal was to be filed on or before 30.03.2023 and if necessary with a delay condonation application within one month thereafter, i.e. on or before 29.04.2023. Hence, an appeal could have been filed on or before 29.04.2023, which provision was not availed by the petitioner herein. 3. The petitioner has not availed such remedy and at this point of time, cannot seek to avail the appellate remedy for reason of ....

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