9911796707
TMI Blog2024 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate remedy provided under Section 107 of the Bihar Goods and Services Tax Act, 2017 - HELD THAT:- Section 107 of the Bihar 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. Here, the order impugned in the appeal was dated 14.03.2022. An appeal was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Petition dismissed. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Alok Kumar, Advocate For the Respondent: Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 the indolent. 4. The petitioner does not have any case that the show cause notice was not received by him, which is not produced herein. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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