2024 (12) TMI 1498

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..... imitation - 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. An appeal was to be filed on or before 30.03.2023 and if necessary with a delay condonation application within one month thereafter, i.e. on or before 29.04 .....

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..... SARTHY Appearance : For the Petitioner/s : Mr.Dinesh Choudhary, Advocate Ms. Madhumala Kumari, Advocate For the Respondent/s : Mr.Dr. K.N. Singh (ASG) Mr. Anshuman Singh Sr. SC, CGST CX Mr. Devansh Shankar Singh JC to ASG Mr. Shivaditya Dhari Sinha, Advocate. ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the order of cancellation of registration .....

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..... pellate remedy for reason of the limitation period having expired long prior. 4. Section 30 of the GST Act also provides for an application for revocation of cancellation within thirty days of the order. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registrat .....

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