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YASH ENTERPRISES vs. STATE OF BIHAR AND ANOTHER
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
RAJIV ROY
Pet. Counsel
Dhananjaya Nath Tiwari
Res. Counsel
Vivek Prasad
Roona

Petitioner / Applicant

YASH ENTERPRISES

Respondent STATE OF BIHAR AND ANOTHER
Court Patna High Court
State

Bihar

Date Nov 9, 2023
Order No.

Civil Writ Jurisdiction Case No.15351 of 2023

Citation

2023(11) TAXREPLY 9278
Original Order
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ORDER

JUDGMENT Though the case was to be posted on 12.12.2023, we directed the Registry to post this case today in view of Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)), issued by the Central Board of Indirect Taxes and Customs. 2. The above writ petition challenges an order in an appeal filed under the Bihar Goods and Services Taxes Act, 2017, for brevity, (BGST Act), which was dismissed on the ground of delay. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 3. The appeal filed in the above case, rejected by Annexure-P/3 was beyond even the one month period provided under Section 107 of the BGST Act. This Court and the Hon’ble Supreme Court have held that when there is a specific period provided in the statute, within which period a delayed appeal could be filed; then neither the Appellate Aut....

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