Vishwanath Traders Vs Union of India
Date: April 19, 2023
Subject Matter
Appeal rejection justified as the party filed the appeal after considerable delay beyond the statutory and extended time limits
Summary
A writ petition has been filed against an appellate order that rejected an appeal on the ground of delay. The appeal was made against an assessment order passed on 12.03.2022. The appellate order referred to Section 107 of the Bihar Goods and Service…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The writ petition is filed against the appellate order dated 17.10.2022, Annexure-4 which rejected the appeal on the ground of delay. The appeal was from Annexure-1 order of assessment passed on 12.03.2022. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereaft…