9911796707
TMI Blog2024 (2) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER ] 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 condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nand, GA 11 JUDGMENT The writ petition is filed against the appellate order dated 28.04.2023 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-3, order dated 18.11.2021. 2. The appellate order specifically noticed Section 107 of the Bihar Goods and Services Tax Act, 2017 ( BGST Act hereafter) which permits an appeal to be filed within three months and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be applicable then the appeal ought to have been filed by 28.06.2022. The appeal is filed only on 13.04.2023 after 289 days from the date on which even the limitation period, as stipulated by the Hon ble Supreme Court, expired. 3. In the above circumstances, we find no reason to inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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