Patna HC Restores GST Appeal: Conditions Apply as per Notification No. 53 of 2023-Central Tax

Micro Zone Vs Union of India (Patna High Court) Patna High Court restores appeal dismissed under BGST Act, setting aside delay grounds. Conditions outlined in Notification No. 53 of 2023 must be met. Introduction: In a recent judgment/order, the Patna High Court addressed a writ petition challenging the dismissal of an appeal under the Bihar Goods and Services Taxes Act, 2017 (BGST Act). The dismissal was based on the ground of delay, as specified in Section 107 of the BGST Act. However, the High Court has set aside the dismissal and restored the appeal, subject to the satisfaction of conditi...