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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
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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 ....