Vishwanath Traders Vs Union Of India
Date: August 3, 2023
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): B.V. NAGARATHNA, UJJAL BHUYAN
Subject Matter
Taxpayers should diligently avail alternate remedies when available
Summary
The SLP involves a case where M/s. Vishwanath Traders appealed against an assessment order passed by the Revenue Department. The Appellate Authority dismissed the appeal as it was filed after the prescribed time limit. The petitioner then approached…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Having regard to sub-section (4) of Section 107 of the Bihar Goods and Service Tax Act, 2017, there was a delay in approaching the appellate authority therefore, the High Court was justified in dismissing the writ petition. Learned counsel for the petitioner also submitted that the demand for tax has been met. In the circumstances, the Special Leave Pe…