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TMI Blog2023 (4) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of appeal - appeal dismissed on the ground of delay - HELD THAT:- The appeal was from Annexure-1 order of assessment passed on 12.03.2022. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 which permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time - petition dismissed. - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE MADHURESH PRASAD Appearance : For the Petitioner/s : Mr.Rajesh Kumar Mishra, Advocate For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020, In Re: Cognizance For Extension of Limitation . Therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed by the petitioner herein. The appeal is said to have been filed onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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