9911796707
TMI Blog2024 (5) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Goods and Services Tax Act, 2017 (BGST Act) 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 - taking into account the saving of limitation granted by the Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER] , therein, due to the pandemic situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate order dated 09.01.2024 (Annexure-5) which was rejected on the ground of delay. The appeal was filed against Annexure-2, order of cancellation of registration dated 16.08.2019. 2. Admittedly, the appellate remedy was availed with gross delay. 3. Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) permits an appeal to be filed within three months and also apply f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which even the extended limitation period expired. 5. In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially 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. The law favours the diligent and not th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
