Yash Enterprises v. State of Bihar & Anr.

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The Tax Publishers 2024 TaxPub(GST) 898 (Pat-HC) IN THE PATNA HIGH COURT MR. K. VINOD CHANDRAN & RAJIV ROY, JJ. Yash Enterprises v. State of Bihar & Anr. Civil Writ Jurisdiction Case No. 15351 of 2023 9 November, 2023 Petitioner by: Dhananjaya Nath Tiwari, Advocate Respondent by: Vivek Prasad (GP-7), Roona, AC to GP-7, Manisha Singh, AC to GP-7, Sanjay Kumar, AC to GP-7, Supragya, AC to GP-7 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. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 898 (Pat-HC)

IN THE PATNA HIGH COURT

MR. K. VINOD CHANDRAN & RAJIV ROY, JJ.

Yash Enterprises v. State of Bihar & Anr.

Civil Writ Jurisdiction Case No. 15351 of 2023

9 November, 2023

Petitioner by: Dhananjaya Nath Tiwari, Advocate

Respondent by: Vivek Prasad (GP-7), Roona, AC to GP-7, Manisha Singh, AC to GP-7, Sanjay Kumar, AC to GP-7, Supragya, AC to GP-7

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.