9911796707
TMI Blog2023 (9) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 385 - SC ORDER] 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 Hon ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. Here, the petitioner has not filed an appeal. Havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019-2020 both dated 13.02.2021. Copy of the orders along with its summary are produced as Annexures-2 and 3 in the writ petition. The petitioner claims that the petitioner had no information about the said orders and even the notice was not served properly. The petitioner s contention is that both the assessment orders are ex parte and the orders themselves were brought to the notice of the petitioner only when notice of attachment was issued to the bank in which the petitioner maintains an account. The petitioner s contention is only that the petitioner was not issued a physical notice; which is not the requirement under Section-169 of the Bihar Goods and Services Tax Act, 2017. It is true that Section 169 includes many modes of notice upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. Here, the petitioner has not filed an appeal. 5. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon ble Supreme Court in State of H.P Ors. v. Gujarat Ambuja Cement Limited Anr.; (2005) 6 SCC 499 . It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should be ensured that the assessee has made out a strong case or that there exists good grounds to invoke the extraordinary jurisdiction. While reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. 8. The petitioner by his own failure has not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. We also find that there is no jurisdictional error, violation of principles of natural justice or abuse of process of Court averred or argued by the petitioner in the above writ petition. The petitioner seeks to challenge the demand on the ground of no physical copy of the notice and orders having not been served; while it is admitted that the same was sent on e-mail and auto-populated. There is no other valid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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