Micro Zone Vs Union of India
Date: November 8, 2023
Subject Matter
Notification No. 53 of 2023-Central Tax provides for extension of appeal filing period
Summary
The case concerns an appeal filed under the Bihar Goods and Services Taxes Act, 2017, which was dismissed due to delay beyond the period provided under Section 107 of the BGST Act. However, a notification issued by the Central Board of Indirect Taxes…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 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 exp…