9911796707
TMI Blog2024 (7) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... Apeal rejected on the ground of being delayed - cancellation of registration of petitioner - 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 14.05.2023. An appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation of registration by Annexure P/1 order passed on 14.05.2023, against which an appeal was filed which was rejected as delayed, on 20.03.2024 at Annexure P/2. 2. Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) permits an appeal to be filed within three months and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not received by him. 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 favors the diligent and not the indolent. 6. The writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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