Prince Sanitation Gandhi Path Vs State of Bihar
Date: December 6, 2023
Subject Matter
Benefit of GST appeal amnesty notification extended to order passed after 31.3.2023
Summary
The case involves a petitioner challenging an order in appeal that was rejected due to a delay of five days in filing the appeal. The court refers to Section 107(4) of the B.G.S.T. Act, which stipulates a specific time period for filing an appeal and…
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 Going by the statutory provisions…