2023 (8) TMI 981 - SCH - GST

Maintainability of petition - delay in approaching the appellate authority - petitioner also submitted that the demand for tax has been met - HELD THAT - The Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition due to delay in approaching the appellate authority under Section 107 of the Bihar Goods and Service Tax Act, 2017. The demand for tax has been met. The petitioner can raise any legal questions in subsequent years. Pending applications are disposed of.