2023 (9) TMI 42

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..... Case No.11333 of 2023 - -
GST
HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner/s : Mr. Mohit Agarwal, Advocate For the Respondent/s : Mr. Vikash Kumar (SC-11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for brevity "BGST") is a .....

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..... before 17.06.2023. A further time of one month; that is till 16.07.2023 was available to file a delayed appeal with reasons cited for the delay. The petitioner has not availed of the appellate remedy and has chosen to approach this Court under Article 226 of the Constitution of India after the appeal period is over and also the period within which an appeal could have been filed with a delay cond .....

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..... ate and effective remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural .....

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..... for delay condonation provided, there cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. 5. We find that there is no jurisdictional error, violation of principles of natural justice or abuse of process of law averred or argued by the petitioner in the above writ petition. From the records produced before us, it is clear th .....

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