Nexus Motors Private Limited Vs. State of Bihar
Date: November 29, 2023
Subject Matter
Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023
Summary
The Patna High Court, in the case of Nexus Motors Private Limited vs. State of Bihar, ruled in favor of granting the benefit of GST amnesty beyond the specified cut-off date mentioned in Notification No. 53/2023-Central Tax. The court set aside an or…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioner is before this Court challenging an order in appeal, which rejected the appeal for reason of delay of five days. 2. Section 107(4) of the B.G.S.T. Act clearly stipulates a period of three months time for an appeal to be filed and a further period of one month within which a delayed appeal has to be filed. Going by the statutory pro…