PATNA, India, April 23 -- Patna High Court issued the following judgment on March 27:
The writ petition is filed against the order dated 01.12.2021 passed by the Assistant Commissioner of State Tax, South Circle, Patna, Annexure-1. There is no appeal filed against the said order. 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. We have to take into account the saving of limitation granted by the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, Cognizance for Extension of Limitation, In Re (2021) 5 SCC 452. Therein, due to the pandemic situati...