9911796707
TMI Blog2024 (9) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Section 107 of the Bihar Goods and Services Tax Act, 2017 permits an appeal to be filed with in three months and also apply for delay condonation with satisfactory reasons with in a further period of one month. An appeal was to be filed on or before 29.05.2022 as permitted by the Hon ble Supreme Court and if necessary with a delay condonation application within one month thereafter. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd dismissed. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Alok Kumar Advocate For the Respondent: Mr. Vikash Kumar Standing Counsel (11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation of registration by Annexure-1 order passed on 29.08.2020. 2. Admittedly, there is an appellate remedy which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e saving of limitation granted by the Hon ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation there in, 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 with in ninety days from 01.03.2022. Here, the impugned order cancelling the registration is dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered dealers, whose registrations were cancelled were permitted to restore their registration on payment of all dues between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. 6. The petitioner does not have any case that the show- cause notice was not received by him. Further, it is also pertinent that in the show-cause notice for cancellation of registration it is noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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