Brand Protection Services Private Limited Vs State of Bihar
Date: February 3, 2025
Subject Matter
Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)
Summary
In this case, a private limited company, registered under the CGST and BGST Acts, sought judicial relief for the quashing of an appellate order that rejected its appeal against a demand order. The petitioner contested the appellate authority's in…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT This writ application has been preferred seeking the following reliefs:- “(i) For issuance of a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing of the Appellate Order in form APL-02 bearing reference no. ZD100524014826Q dated 18.05.2024 along with a detailed Order bearing Memo No 529 dated 18.05.202…