PATNA HIGH COURT ISSUES JUDGEMENT ON ZAIKA INN V/S THE STATE OF BIHAR AND ORS

PATNA, India, April 30 -- Patna High Court issued the following judgment on April 1:

The petitioner is aggrieved with the cancellation of registration by Annexure-1 order passed on 21.04.2023.

2. Admittedly, there is an appellate remedy which the petitioner availed with 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 for delay condonation with satisfactory reasons within a further period of one month. Here, the order impugned in the appeal was dated 21.04.2023. An appeal was to be filed on or before 19.07.2023 and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed ...